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管理会计是现代管理科学与现代会计科学有机结合而形成的一门边缘性学科,它主要是为加强企业内部管理,提高经济效益而服务的,是管理科学化﹑现代化的产物,是会计实践发展的必然结果。建立具有中国特色的管理会计体系,将是我国管理会计事业发展的重要任务。
Management accounting is an edge discipline formed by the combination of modern management science and modern accounting science. It mainly serves to strengthen internal management and improve economic efficiency. It is the product of scientific and modern management and is the development of accounting practice The inevitable result. Establishing a management accounting system with Chinese characteristics will be an important task for the development of our country’s management accounting work.