对管理会计的两个评价

Two Evaluations on Management Accounting

本文在对管理会计实践运用和理论研究考察的基础上 ,得出两个基本评价 :一是在实践运用中“用非所书” ,二是在理论研究上“书非所用”。基于管理会计理论和实践的严重背离 ,使我们有必要对其进行重大变革 ,它必须回归到“成本管理”这条道上来 ,而不是其它。

On the basis of investigation to the practice and theory researching of management accounting, this article reaches tow fundamental evaluation: First,in practice,‘what one is doing has nothing to do with one's learning’; Second, in theory researching,‘what one has studied is useless in practice’. In view of the serious differences between the theory and practice in management accounting, it is necessary to transform it back to the course of ‘cost management’.