管理会计在我国的具体应用剖析

Practice of Management Accounting in China

近两年来，我国会计理论界围绕管理会计在我国的应用状况进行了一系列的调查，以检验该门学科在实践中的应用程度以及理论对实践的适应性。笔者根据自己多年的实践，将管理会计在我国的具体应用分为十一届三中全会之前，十一届三中全会之后两大时期。在具体论述中，就有关原理加以扩展与拓宽，结合国情加以阐述，以期开辟管理会计应用研究的新思路。最后就管理会计在我国的应用应注意的有关问题阐述了自己的观点。

in recent years, accounting theorists have made series of investigations aboutmanagment accounting application in our country, aiming at checking theory application andpractice. According to my many-year practice, I think, the application of managementaccounting can be divided into two periids: before and after the Third Plenary Session of theEleventh Centrol Committee. Inthe discussion, some principles concerned have been widelyexpounded with combination of the conditions of our country in order to put forward new trainof thought in the application and research of management accounting. In the end, the authorputs forward his own POints of view on some problems concerned which should be paidattention to in the application of management accounting.