我国的管理会计发展如何?发达国家的管理会计理论有什么发展趋势?我国的管理会计理论如何建立?发展方向在哪里?通过与国外管理会计发展对比,讨论管理会计在我国的发展前景。 What is the development direction of China’s management accounting theory? What is the development trend of the theory of management accounting in developed countries? How is the management accounting theory of our country established? Where is the development direction? By comparing with the development of the foreign management accounting, the development of management accounting in our country is discussed.