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四、参考文献

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[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.

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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. ZEfCHHbh9/xumAKfpoYAzDyauMcL+IW8qglLkHqIh3iSF7JQ+Nyvc6oFLcZN4Gt8

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