对当代管理会计学发展方向的"后现代性"反思

在全球经济一体化时代 ,人们面临的矛盾和问题越来越复杂化。而人们应该从困惑和迷茫的现实中走出来 ,站在现代之外 ,用“后现代性”之眼光对管理会计学进行审视和思考。文章从这一角度着眼 ,对人类跨入全球化时代所面临的几个重大问题 ,即战略、生态、安全管理中管理会计学应向“战略管理会计”、“生态管理会计”和“安全管理会计”三个方向发展 ,以及这三个方面的发展所发挥的功能分别进行了阐释 ,以便推动管理会计学在更大范围内广泛应用 ,建立同企业良性互动关系

Meditation on"Post-modernity" of the Development of Contemporary Management Accounting

With the advent of global economic integration, people are facing more and more complicated problems. However, people should find their ways from the problems and judge the management accounting research by "post modernity" standards. Starting from the this angle, firstly, this article puts forward the necessity, results and functions of meditation. Secondly, among the several vital problems people are facing in the globalization(strategic management accounting; ecologic management accounting and safe management accounting) the article explains that Management Accounting Subject should tend to develop Strategic Management Accounting, Ecologic Management Accounting and Safe Management Accounting. Furthermore, it explains the functions of the three aspects one by one so that Management Accounting Subject can be used widely,thus mutual good relations among enterprises can be set up.