基于資本經(jīng)營國際化的管理會計創(chuàng)新研究.pdf

1、中南工業(yè)大學碩士學位論文基于資本經(jīng)營國際化的管理會計創(chuàng)新研究姓名：徐姝申請學位級別：碩士專業(yè)：管理科學與工程指導教師：劉愛東20000301AbstractTheinternationalizationofproductionmanagementandtheupgratefromproductionmanagementtocapitalmanagementhavebroughtgreatbruntuponthetheoriesaIldp

2、racticesoftraditionalmanagerialaccounting，whichentailsinnovationsintraditionalmanagerialaccountingInthispapertheauthormakesaninquiryintothemanagerialaccountingsystem謝thitsresearchcontentsandmethodsbasedonthestudiesofthei

3、ntemationafizationofcapitalmanagementanditsrelevantaccountingenvironment，and，combiningtherealityotChina，putsforwardthecorrespondingstrategiesforChineseenterprisestoadoptwhenimplementingthisnewmanagerialaccountingsystemTh

4、ispaperconsistsoffivepartsInpartone，aninvestigationisgivenintothemotivationsandtheoreticalbasesfortheformationanddevelopmentofmanagerialaccountingandtheinternalrelationsbetweenthechangingaccountingenvironmentandthedevelo

5、pmentofmanagerialaccountingInparttWO，theauthorgivesascientificdefinition0ftheconceptinternationalizationofcapitalmamTgemenl，discussesitsmotivatingfactors，mainfeaturesanddevelopingtrendsInpartthree，thenecessityofreforming

6、thetraditionalmanagerialaccountingsystemisthoroughlyexplainedandanewmanagerialaccountingsystemthatfitinwiththeinternationalizationofcapitalmailagementiSintroducedandtherelationsamongthecomponentsofthenewsystemandtheopera

7、tionofthenewsystemareanalyzedanddemonstratedTheforthpartconcernsanin—depthresearchonthecontentsofmanagerialaccountlnglnnovations，SUcnasstrategicmanagerialaccounting，Internationalaccountingininvestmentdecision—making，inte

8、rnationalaccountinginfundsraising，andinternationalaccountingintheevaluationoftheachievementsofthemultinationalcorporationsIntheendingpart，theauthormakesastudyontheconditionsandenvironmentrequiredforthenewaccountingsystem

9、，givesapracticalresearchontherealtiesofChinosemanagerialaccountingandthedifficultiesinimplementingthenewmanagerialaccountingsysternandoutlinestentativestrategiesforChineseenterprisestoadoptwhenputtingthenewmanagerialacco