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四、参考文献

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[11]沈艺峰,郭晓梅,林涛.CIMA 《全球管理会计原则》背景、内容及影响[J].会计研究,2015 (10):37-43,96.

[12]习近平.在党的十八届五中全会第二次全体会议上的讲话(节选)[ J].求是,2016 (1):3-10.

[13]冯巧根.改革开放 40 年的中国管理会计:导入、变迁与发展[ J].会计研究,2018 (8):12-20.

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[15]孔垂珉,李靠队,蒋雯,等.中国管理会计研究回顾与述评:1978 年至 2018年[J].会计研究,2019 (2):49-56.

[16]张先治,晏超.基于会计本质的管理会计定位与变革[ J].财务与会计,2015 (3):9-11. qQFUW60UUFdGd4XV1dQ75F82V20uCB5Cgo4zm7YXkQY/rdiQT7aMb7fNb/jvEhbB

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