当代管理会计的发展与展望——管理会计终身成就奖获得者成就评析  

The Development and Prospects of Contemporary Management Accounting:An analysis on the achievements by winners of Management Accounting Lifetime Achievement Award

作　　者：苏文兵[1] 熊焰韧[1] 张朝宓[1] 

机构地区：[1]南京大学会计学系,江苏南京210093

出　　处：《上海立信会计学院学报》2009年第5期41-47,共7页Journal of Shanghai Lixin University of Commerce

基　　金：国家自然科学基金项目(70572049)

摘　　要：20世纪50年代以来,管理会计理论得到了不断的丰富、完善和发展。文章通过对七位"管理会计终身成就奖"获得者学术贡献的回顾和分析,勾勒出了管理会计的发展轨迹,并在此基础上对他们的成功经验进行了总结,期望能对当今的管理会计研究有所启发。Since the 1950s, management accounting theory has been continuously enriched, perfected and developed. Based on the review and ananlysis of academic performance achieved by seven winners of Management Accounting Lifetime Achievement Award, our study outlines the development track of management accounting, and then summarizes their successful experience, hoping that some enlightenment may be provided to management accounting research today.

关 键 词：管理会计 终身成就奖 

分 类 号：F234.3[经济管理—会计学]