| 3. | But , since from last century since 90 ' s , because of the research for the financial accounting realm , especially for the establishment and perfect search of the financial accounting standard system , drew on a lot of researcher ’ s concerns , also a certain extent caused the management accounting theories research is still not normative , the whole subject ’ s construction sank into " what should one do " . the theories comes from practice , and the practice can proved the theories correct , only by so , then can create and develop the management accounting practice
会计学科在我国一向是偏重于规范研究的,但由于上个世纪90年代以来,对财务会计领域的研究,特别是对财务会计准则体系的建立与完善的研究,吸引了学术界太多的关注,在一定程度上也导致了管理会计理论研究至今仍不规范,整个学科建设陷入“何去何从”的尴尬境地。理论来源于实践,并且必须要回到实践中去用实证法加以验证,只有这样,才能创造与发展管理会计实践。 |
