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论我国企业文化的局限性对管理会计应用的负面影响
引用本文:白华.论我国企业文化的局限性对管理会计应用的负面影响[J].长江大学学报(社会科学版),2000(3).
作者姓名:白华
作者单位:武汉大学商学院!湖北武汉430072
摘    要:文章在分析企业文化与管理会计的关系的基础上 ,从物质文化、制度文化和精神文化三个层面阐述了我国企业文化的局限性对管理会计应用的负面影响

关 键 词:企业文化  局限性  管理会计  负面影响

The Researcl on Negative Effect of the Limitation of Enterprise Culture in China on the Use of Management Accounting
BAI Hua.The Researcl on Negative Effect of the Limitation of Enterprise Culture in China on the Use of Management Accounting[J].Journal of Yangtze University:Social Sciences,2000(3).
Authors:BAI Hua
Abstract:In the article,I disscuss the relationship between enterprise culture and management accounting first,on the basis of which I Point out the limitation of enterprise culture and its negative effect on the use of management accounting in China.At last,I draw a conclusion that with the perfection of modern enterprise syestem,the use of management accomnting in China will be wider.
Keywords:enterprise culture  limitation  management accounting  negative effect
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