... 财务会计（Financial Accounting) 管理会计原理（Principles of Management Accounting） 管理会计应用（Applications of Management Accounting） ...
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The objectives and principles of management accounting have been paid widely attention to by researchers at home and abroad.
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。
If the thrust of the new capital rules is to create conservative standards and to reduce management discretion over them, it seems odd not to endorse the same principles for accounting.
如果推动新的资本条例是为了建立保守的标准并减少管理者的随意性，那么不用相同的原则对待会计问题似乎就说不过去了。
Strategic management accounting is an information system that serves strategic management. Its normal operation depends on the perfection and support of basic postulate and accounting principles.
战略管理会计是服务于企业战略管理的信息系统，其正常运作有赖于基本假设和一般原则的完善与支持。
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