摘要
随着我国改革开放的深入，高校的经济体制发生了重大变化。本文介绍了高校应用市场经济的会计理论和方法建立管理会计的必要性，以及高校管理会计的主要内容。
Great hanges have taken place in the economic system or colleges and universities with,the farther development or our reforrn and opencng to the outside world.This artide introduces the necessity of establishing management accounting by using the accounting theory and method of the market economy in institutions of higher learning and its main conterts.
出处
《天津商学院学报》
1994年第3期63-66,共4页
Journal of Tianjin University of Commerce
