《现代管理会计学》一书,由厦门大学余绪缨教授和上海财经大学徐政旦教授等人编著,吉林人民出版社出版。该书是在中国工业科技管理大连培训中心管理干部讲习研究班教学讲义基础上编写的,内容丰富,颇具特色。一、突出提高企业经济效益。作者在总论中首先阐述了现代管理会计是一门有助于提高经济效益的学科。这是全书的主线,融会贯通于各章节和例解之中。这对我国当前的经济工作,有积极的现实指导意义。二、以我为主,洋为中用。该书专列一节阐述了现代管理会计的“洋为中用”,明确指 “Modern Management Accounting,” a book by Yu Xuying, Xiamen University Professor Xu Zhengdan and Shanghai University of Finance and other people edited, Jilin People’s Publishing House. The book is written on the basis of teaching handouts of the management cadre seminar of China Industrial Technology Management Dalian Training Center, which is rich in content and distinctive. First, highlight the economic efficiency of enterprises. In the general thesis, the author first expounds that modern management accounting is a discipline that helps to improve economic efficiency. This is the main line of the book, mastered in the chapters and examples. This is a positive and practical guide to our current economic work. Second, mainly I, foreign for use. The book section outlines a section of modern management accounting “foreign for the middle,” a clear reference