本文从研究主题、理论基础与研究方法三个主要方面探讨了管理会计研究面临的关键性问题。
Our paper aims to research the key issues which management accounting research is facing to from three aspects including research topic, theory basis and research method.
我国实证管理会计研究总体上还处于初级探索阶段，尚有许多问题有待解决。
But positive management accounting studying is in its initial phase, many issues need to be settled.
而目前高校财务管理中存在诸多问题，只有全面推行管理会计，才能提高财务管理水平。
Since there are many problems in financial management, only by thoroughly promoting management accounting, can finance management at university be improved.
本文从研究主题、理论基础与研究方法三个主要方面探讨了管理会计研究面临的关键性问题。
This essay explores critical issues in management accounting research from three aspects: research topics, theory foundation, and research methods.
研究管理会计的变迁可以正确认识管理会计工具(如成本企画)中存在的问题，便于积极寻求解决对策。
To understand the evolution of management accounting can be help for the cognition and solving of problems of management accounting tools such as cost design.
如何解决我国管理会计理论和实践脱钩的问题，文章提出了一些看法。
How to solve the problem which our country management accounting the theory and the practice got unhooked, the article proposed some views.
着重介绍了财务会计与管理会计的关系协调问题，它们具有融合的基础以及融合的客观需要。
It mainly introduces harmonized relationship between financial accounting and management accounting, which possess the foundation and requirement of blending.
本文的目的是希望通过各种分析，辅以人力资源会计的运用，以管理会计的角度去研究企业裁员的成本效益问题。
With the help of various analysis and human resources accounting, the target of this thesis is to study the cost effective of a business redundancy at the approach of management accounting.
如何正确引进和运用战略成本管理是我国管理会计值得深思的问题。
How to introduce and utilize strategic cost management correctly is a problem deserves to think deeply for the management accounting of our country.
不过问题是，在短期内这些评估方法会因为管理会计实务而扭曲、失真，而那些管理会计实务是绝对合法的。
The only problem is all of these measures can be distorted in the short term by management accounting practices which are perfectly within the law.
为了适应组织的战略和经营管理决策要求提供有效的信息支持，对管理会计系统构建中的组织适应性问题研究，已成为无法回避的问题。
To provide the information support for adapting organization strategy and management decision-making, the research of organization adaptability in management accounting system can not be avoided.
课程包括法律和管理问题，管理会计学，医疗保健市场，人力资源管理，公共卫生政策和相关问题。
Courses include legal and regulatory issues, managerial accounting, health-care marketing, managing human resources, public health policy, and related topics.
提出了管理会计决策理论内容中存在的问题，构成了新的决策理论内容体系框架。
This paper discusses the problems of decision-making theory in management accounting and constitutes a new systetn framework for the new decision-making theory.
提出了管理会计决策理论内容中存在的问题，构成了新的决策理论内容体系框架。
This paper discusses the problems of decision-making theory in management accounting and constitutes a new systetn framework for the new decision-making theory.
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