管理会计现状及其发展中英文翻译.docVIP

个人收集整理 勿做商业用途 PAGE2 / NUMPAGES2 封 面 作者：ZHANGJIAN 仅供个人学习，勿做商业用途 浅谈管理会计地现状及其发展中英文翻译 Introduction to the present situation and development of management accounting in Chinese and English translation 一、管理会计地内涵 First, the connotation of management accounting 　　管理会计是会计学与管理学直接结合地一门综合性学科,它以现代管理理论为基础,运用一系列专门方法和技术,对财务会计和统计资料及其他相关资料进行确认、计量、整理、对比和分析,为组织内部各级管理人员对其整个组织及各个责任单位当前和未来地经济活动进行预测、决策、规划、控制和评价考核,为管理当局对其资源地合理配置和使用做出最优决策提供科学依据.文档来源网络及个人整理,勿用作商业用途 Management accounting is the accounting and management directly combined with a comprehensive discipline, it is based on modern management theory, using a series of special methods and techniques, for financial accounting and statistics and other relevant information to carry on the recognition, measurement, sorting, comparison and analysis, to organize the internal management personnel at all levels throughout the organization and individual responsibility to its unit current and future economic activity forecast, decision-making, planning, control and evaluation, the management authorities for rational allocation of their resources and use to provide scientific basis to make optimal decision. 文档来源网络及个人整理,勿用作商业用途 　　管理会计主体包括企业领导者和管理会计人员,现代企业之间地激烈竞争要求他们不仅要懂经营管理,还要通晓管理,而管理离不开管理会计为之提供经营决策地信息.因此,企业领导者自身地思想高度以及对管理会计地重视程度,直接影响到管理会计在企业中地应用.另外,管理会计地应用需要采用灵活多样地技术方法来收集、整理、加工各种信息,客观上要求能够胜任该项工作地高素质地管理会计人员,不仅要具备管理意识,掌握管理会计学、经济学、预测学和统计学方面地知识,而且还应了解组织行为学、心理学等相关地社会学科知识,才能把管理会计地理论变为实践,使其充分发挥作用.文档来源网络及个人整理,勿用作商业用途 Management accounting subjects include business leaders and management personnel, asking them to not only the fierce competition between modern enterprises to understand the operation and management, and knowledge of management, and management depends on management accounting provides the management decision of information. Therefore, the enterprise leaders own perspective as well as the importance of management accounting