我国管理会计的现状及发展前景

The Current Status and Prospect of China Management Accounting

阐述了管理会计的概念及其在我国的发展现状;同时,提出了管理会计发展应遵循的基本指导原则,预计了管理会计今后在我国的主要发展趋势。

The paper expatiates the concept of manaegement accounting and current status and the developing trend in China. Conclusion is made that the management accounting should go along its own basic guiding rules. Prospect is forecast for the management accounting development in China.