管理会计的目标与原则曾经受到国内外学者的广泛关注，但是相关研究并没有出现重大突破。
The objectives and principles of management accounting have been paid widely attention to by researchers at home and abroad.
价值链管理会计强调的是从价值链的整体目标出发，对企业价值链进行全面的优化与控制，提升企业核心竞争力。
Value chain management accounting emphasizes to optimize and control the value chain from the whole aim of value chain, in order to advance the core competencies of the enterprise.
我国管理会计应用指南的理论框架应包括管理会计目标、技术与应用和会计事务管理等三个部分。
The theoretical framework for AGMA is composed of three parts: the goals of management accounting, technology application and affair management of accounting.
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