摘要
通过对我国现行管理会计教材质量总体状况的调查分析,表明我国管理会计教材理论脱离实际,没有建立有中国特色的管理会计理论体系。研究认为,改变目前落后状况的关键在于加强我国管理会计典型案例的研究。
Through the investigation and analysis of the general textbook quality of the Management Accounting Course in China, it shows that the text books, in general terms, don't integrate theory with practice, and that a complete theoretical system of Management Accounting with Chinese characteristics has not been established yet. To change the backward situation, the key thing is to strengthen researches on the typical cases found in the practice of Management Accounting.
出处
《江西农业大学学报（社会科学版）》
2003年第4期127-129,共3页
Journal of Jianxi Agricultural University :Social Sciences Edition
关键词
管理会计
教材
调查
典型案例
Management Accounting
textbook
investigation
typical case
