时代正在变革 ,将影响会计职业。对管理会计而言 ,人们期望变革能使管理会计是万能博士 ,能够从一个领域迅速地转入另一个领域 ,今天管理应收账款 ,明天负责应付帐款 ,一周后又投入人力资源工作。当然 ,对管理会计最重要的需求是及时提供有关从存货到现金流量的信息和分析。未 Times are changing, will affect the accounting profession. For management accounting, people expect change to make management accounting a universal doctor who can quickly move from one area to another, manage receivables today, handle accounts payable tomorrow, and work a week later on human resources. Of course, the most important need for management accounting is the timely provision of information and analysis on inventory to cash flows. not