本文认为，管理会计假设是一个多层次性的系统理论，包括基本假设、衍生假设和具体假设。
The article believes that the assumption of management accounting is a multi-level systems theory, including basic assumption, derivative assumption and concrete assumption.
本文认为，管理会计假设是一个多层次性的系统理论，包括基本假设、衍生假设和具体假设。
The article believes that the assumption of management accounting is a multi-level systems theory, including basic assumption, derivative assumption and concrete assumption.
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