论管理会计在我国的应用与发展

管理会计是以现代管理理论为基础，会计学与管理学相互融合的一门综合性学科。管理会计初步形成于上个世纪初期，在80年代初期由西方传入我国。管理会计的形成与发展已经历了大约一个世纪，它通过不断吸收现代管理科学的新方法，使自己的理论和方法逐渐走向成熟和完善。管理会计对于提高企业经济效益，增强企业竞争能力起着越来越重要的作用。然而，我国的管理会计的应用和发展相对滞后，多数理论是适应外国的经济管理模式而建立的，还没有建立一个比较完善的适合我国国情的管理会计理论体系。本文着重介绍管理会计在我国的应用现状，对一直困扰着理论界和实务界的问题进行原因性分析并给出了相应的对策，探讨如何推进管理会计在我国的创新与发展，最后对管理会计在我国的发展作了进一步的展望。

关键词：管理会计；管理会计信息系统；管理意识

The Application and Development of Management Accounting in China
ABSTRACT

Management Accounting is a combination of management and accounting. It is a comprehensive discipline and bases on modern management theory. Management Accounting initially formed in the early last century and is introduced into China in the early 80s from the West. The development of management accounting has undergone about a century. By constantly absorbing new ways of modern management theory, Management Accounting makes its own theories and methods more mature. Management Accounting plays a more important role in improving the economic efficiency and competitiveness of enterprises. However, the application and development of management accounting in China is underdeveloped. Most of its theories adapt to foreign economic and management theory. It hasn’t build a complete theoretical system which keeps with China's national conditions. This article focuses on the application of Management Accounting in the current situation in our country and analyzes the problems and corresponding countermeasures, which has been plagued with theoretical and practical field for a long time. Then I discuss how to advance the innovation and development of Management Accounting in China and look forward to future development of Management Accounting.

Key words: Management Accounting；Management Accounting information system；management awareness

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