再论管理会计在我国的发展与运用

On Development and Utilization of Management Accounting in Our Country

计划经济体制下,管理会计在我国就得到初步运用;改革开放后,管理会计在我国得到推广与大力发展。管理会计的产生与发展是企业环境变迁与经济管理理论发展的结果。在我国,管理会计研究要走理论与实践相结合的路子,要逐步形成符合我国实际的管理会计体系,要注重“本土化”研究。

Under the planned economy system, management accounting obtained the preliminary utilization in our country. After the reform and open policy, management accounting has been promoted and developed vigorously in our country. Management accounting＇s appearance is the result of the change of enterprise environment and the development of economical management theory. In our country, for management accounting its theory must be combined with the practice, the management accounting system be gradually formed to conform to the actuality in our country, “the localization” research be paid great attention to.