重视管理会计研究,完善我国会计科学体系

Study on management accounting for improving the accounting theory system of China

管理会计是逐步从传统会计独立和发展起来的现代会计的一个重要分支。它在现代企业管理中起着至关重要的作用。然而 ,无论在管理会计理论上还是在实践中 ,我国都还很落后 ,由于实务界的不重视和理论界的研究不足 。

Accounting is an information system necessitated by the great complexity of modern business.There are two sorts of accounting:the financial accounting and management accounting.In western countries,there are certified management accountants performing many diverse management accounting activity and management accounting plays an important part in the enterprises.Nevertheless,people haven't still pay attention to management accounting in China.This disquisition points out that it is necessary to research management accounting in China and discusses what differences between financial accounting and amnagement accounting.Finally,the author puts forward some suggestions how to build our management accounting system.