| 市场竞争、管理会计系统及企业经营业绩关系研究 |
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| 引用本文： | 张明燕,李峰涛.市场竞争、管理会计系统及企业经营业绩关系研究[J].南京理工大学学报(社会科学版),2000,13(5):36-39. |
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| 作者姓名： | 张明燕 李峰涛 |
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| 作者单位： | 南京理工大学,经济管理学院,江苏,南京,210094 |
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| 摘 要： | 随着市场竞争日益激烈 ,管理会计系统 (MAS)在企业中得到广泛应用。本文分析了市场竞争、MAS和企业经营业绩两两之间的关系和作用机制 ,提出了实证分析的检验假设 ,并介绍了美国 1999年公布的实证研究结果 ,其结果值得我国借鉴
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| 关 键 词： | 市场竞争 管理会计系统 经营业绩 |
Research into Relation between Market Competition and MAS and Performance of Enterprise |
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| ZHANG Ming-yan,LI Feng-tao.Research into Relation between Market Competition and MAS and Performance of Enterprise[J].Journal of Nanjing University of Science and Technology(Social Science),2000,13(5):36-39. |
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| Authors: | ZHANG Ming-yan LI Feng-tao |
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| Institution: | ZHANG Ming yan LI Feng tao |
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| Abstract: | With the market competition increasingly intensifying, management accounting system(MAS) is widely used in enterprises. This paper analyzes the relationship between operation mechanism of market competition and MAS and the performance of enterprise, and presents the hypothesis of test with examples. The result of research published in America in 1999 is introduced at last, it should be used for reference. |
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| Keywords: | market competition management accounting system performance of enterprise |
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