New Management Accounting

Author: Li Haibo
Publisher:
Publish Date: 2001-06-01
Features: Starting from the 1930s, modern corporate accounting gradually developed into two branches based on the needs of capital markets and modern enterprises: financial accounting and management accounting. The former primarily processes and transmits information to the market, while the latter mainly serves internal economic decision-making within the enterprise. Financial accounting and management accounting are two subsystems of an economic information system and should not be separated. However, for the convenience of teaching and to meet teaching needs, the author separately wrote the textbooks New Financial Accounting and New Management Accounting. The New Management Accounting presented to the readers is a summary of the author's years of experience in accounting teaching and research achievements. In the exposition of basic principles, this book emphasizes the dispersion of difficulties and a step-by-step approach; when introducing basic knowledge, it focuses on clear concept statements, striving for logical clarity and concise rigor. This book can serve as a teaching text for students in ordinary universities, colleges, vocational schools, and adult education institutions, as well as a reference for accounting personnel in enterprises and public institutions.