我们首要注重的是在企业层面上的所有权结构，而管理会计更关注国家的法律管理体系和其他因素。
We focus primarily on differences in ownership structure at the firm level, while controlling for the legal regime of the country and other factor.
她还著有《摆脱赤字》一书，这是一本为小公司业主而写的管理会计指南。
She's also author of Out of the Red, a management accounting guide for small-business owners.
管理会计系统生成的信息包含了一个部门的运作开支或者为提供一个产品，服务或举行一项活动而产生的成本。
The information produced by a management accounting system can include the expenses incurred in operating a department or the cost of providing a product, service, or activity.
与传统的管理会计控制工具有所不同的是，BSC还可以用来阐明和传播企业战略，而并非仅仅用于控制行为和评估企业以往的绩效情况。
Compared with other management accounting control tools, BSC can not only control behaviors and evaluate previous performance, but also translate and communicate strategy.
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.
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.
而企业管理会计系统的设计和利用，对降低企业的组织成本起着至关重要的作用，全面预算管理正是这一系统设计的核心。
The design and application of management accounting system plays a vital role in reducing greatly an enterprise's organization cost, and the overall budget management is just core of this system.
而企业管理会计系统的设计和利用，对降低企业的组织成本起着至关重要的作用，全面预算管理正是这一系统设计的核心。
The design and application of management accounting system plays a vital role in reducing greatly an enterprise's organization cost, and the overall budget management is just core of this system.
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