摘要
网络经济给管理会计带来了很好的发展机遇 ,目前我国管理会计在应用方面存在许多问题 ,要从根本上解决这些问题 ,首先是提高会计人员素质 ;其次是建立一套科学的理论教学体系 ;再次要推广管理会计 ,必须结合财务会计的信息和计算机的手段 ,从企业实际出发 。
Network economy brings about great opportunities for administration accounting, in which there still exists some problems. First of all, we should improve the accountants' makings. Then we should establish a series of scientific teaching system. Next we should spread administration accounting to meet requirements of enterprises by combining its information with computer.
出处
《连云港职业技术学院学报》
2001年第4期55-58,共4页
Journal of Lianyungang Technical College
