摘要
管理会计是一门年轻的学科,与社会经济、政治联系密切。管理会计是权变性的管理科学,管理科学需要创新,而创新驱动的目标则是价值增值,将管理创新融进管理会计活动中,给企业带来可观的经济效益,这些都离不开缜密的战略思维和视角上、技术上的创新。权变性管理会计要求的是管理方式上的创新及技术应用方面的创新。
Management accounting is a newly-developing discipline,being closely related to social economy and politics.Management accounting is the management science with contingency.Management science needs innovation,and the innovation-driven goal is value appreciation.Integrating management innovation into management accounting activities can bring enterprises considerable economic benefits,which is inseparable from the rigorous strategic thinking and visual and technical innovation.Contingency management accounting requires the innovation in management model and in technical application.
作者
高唯微
Gao Weiwei(Chizhou Vocational and Technical College,Chizhou,Chizhou 247100,China)
出处
《黑河学院学报》
2018年第7期58-59,共2页
Journal of Heihe University
关键词
权变性
管理会计
创新驱动
contingency
management accounting
innovation-driven
