(一) 管理会计是会计学科的一枝新秀,是西方会计学家把“管理”与“会计”这两个主题巧妙地融为一体的一门新兴的、综合性很强的边缘学科。管理会计的形成和发展,距今只不过数十年的历史,但在国际上已被公认为是现代会计史上的一个划时代的里程碑。它标志着现代会计科学进入了一个充满活力的崭新阶段,其影响之深远,几乎可与1494年卢卡·巴其阿 (1) Management accounting is a rookie in the field of accounting. It is an emerging and comprehensive edge that western accountants skillfully combine the two themes of “management” and “accounting.” Subject. The formation and development of management accounting, only a few decades ago, but has been internationally recognized as an epoch-making milestone in the history of modern accounting. It marks the modern accounting science has entered a new and dynamic stage, its far-reaching, almost with the 1494 Luca Baqi