浅析中国管理会计发展现状与改进策略

To Discuss the Current Situation and Improving Strategies of Chinese Management Accounting

管理会计起源于西方,20世纪70年代引入中国,在数十年的理论研究与实务应用中迅速发展。当前,中国经济处于重要的转型期,为管理会计的发展提供了良好的外部契机。文章通过对我国管理会计发展现状的分析,提出未来的改进策略。

Management Accounting originated from the west and was introduced to China in the 1970S. It developed rapidly during the decades of theoretical researches and practical applications. Now China is in an important transitional period and provides a good outside opportunity for the development of management ac- counting. This article comes up with some improving strategies for the future through analyzing developing situations of our management accounting.