基于資本經(jīng)營(yíng)國際化的管理會(huì)計(jì)創(chuàng)新研究.pdf

1、中南工業(yè)大學(xué)碩士學(xué)位論文基于資本經(jīng)營(yíng)國際化的管理會(huì)計(jì)創(chuàng)新研究姓名：徐姝申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：管理科學(xué)與工程指導(dǎo)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