管理会计
会计
启蒙运动
订单(交换)
成本会计
业务
会计信息系统
政治学
财务
神学
哲学
作者
Liying He,Shuang Zhang,Ke Sun
标识
DOI:10.53469/jssh.2022.4(08).13
摘要
With the popularization of higher education, the development of universities faces more and more challenges. Management accounting is seen as a useful tool to address these challenges. The application of management accounting in foreign universities has a long time and rich experience, but due to different political systems and economic environments, the content, and methods of management accounting application in foreign universities have their own emphasis. This paper sorts out the research background and current situation of management accounting in foreign universities, in order to have a positive inspiration for the establishment of management accounting system in Chinese universities and the application of management accounting tools.
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