摘要
数学化是数学思维的表现形式。数学思维形式,在其历史演变的过程中,逐渐有了特殊的含义。会计学理论体系的落后,在很大的程度上,是由于会计人员对数学思维形式的淡漠,是对数学化问题的轻视。教学实践证明,在成本会计学的教学中完全可以引入数学思维,把近百个文字公式归纳为一个普遍的数学公式。
Mathematics way is the manifestation of mathematics thought.It gradually has its special meaning in its historical evolvement.The lag of accounting theory system is due to the indifference of mathematics thought form and mathematics way to a great extent.Teaching practice proves that introducing mathematics thought and concluding scores of character formula into a universal math formula is absolutely practicable.
出处
《学术问题研究》
2008年第1期92-97,共6页
Academic Research(Integrated Edition)
关键词
成本会计学
数学思维
cost ccounting
mathematics thought
