英语翻译【摘要】管理会计是指在现在市场经济条件下,以提高企业内部经营管理、实现经济效益最大化为最终目的,以现代企业的经营

英语翻译
【摘要】管理会计是指在现在市场经济条件下,以提高企业内部经营管理、实现经济效益最大化为最终目的,以现代企业的经营活动及其价值表现为对象,通过对财务等信息的综合利用,实现对经济过程的预测、决策、规划、控制、责任考核评价等职能的一个会计分支.本文主要分析从进入21世纪以来管理会计观念的更新和其内容的发展与调整,结合国内外管理会计发展的实际情况,从而提出管理会计的创新与一些启示,以及预测管理会计未来发展的新趋势和发展方向.
首先,本文阐述了目前管理会计的国内外的现状,同时阐述了管理会计与财务会计的不同与联系,并且点出了传统管理会计的落后和不适应性；其次,相对于传统管理会计,进入21世纪后管理会计内容发生的转变,找出了这些内容的调整与发展,而且提出了管理会计发展的新趋势,同时通过对国外管理会计发展的研究和比较,为我国管理会计的发展与研究提供了方向；最后,对于本文的研究成果进行了总结.

[Abstract] Management Accounting is a branch of Accounting. Its final purpose is to improve the management inside the enterprise and realize the maximum economic interests in the condition of present market-oriented economy. Management Accounting is aimed at the activities and value performance of modern enterprises and realize the functions of forecasting, decision- making, planning, control and evaluation of responsibility, by means of comprehensive utilization of financial information. The article mainly analyzes the update of Management Accounting concept and the development and adjustment of its content since 21st century. It also puts forward some innovation of Management Accounting and several inspiration and predicts the new trends of Management Accounting development based on the reality of domestic and foreign management accounting development.
First of all, this paper expounds the present situation of the Management Accounting at home and abroad, expatiates the differences and connections between Management Accounting and Financial Accounting in the meantime, and points out the backwards and unadapabilities of traditional Management Accounting. Second, compared with the traditional Management Mccounting, the content has changed since 21st century. The auther finds out the adjustment and development of the content, puts forward the new trend of development of the Management Accounting, and provides direction for the development of Chinese Management Accounting through research and comparison of foreign management accounting development at the same time. In the end, the result of this paper is summarized.