近年来,随着社会的贫富差距逐渐增大,公平问题成为社会关注的热点。本文全面系统地回顾了程序公平理论的产生与发展,包括程序公平的基本概念、度量与理论模型、程序公平的影响因素以及程序公平对组织的影响。在此基础上,本文重点回顾了程序公平理论在管理会计研究中的应用。同时,结合国情分析了中国文化对程序公平的影响。 In recent years, with the gradual increase in the gap between the rich and the poor in society, the issue of fairness has become a hot topic of social concern. This article reviews systematically and systematically the emergence and development of procedural fairness theory, including the basic concepts of procedural fairness, metrics and theoretical models, the influencing factors of procedural fairness and the impact of procedural fairness on the organization. On this basis, this article reviews the application of procedural fairness theory in management accounting research. At the same time, the paper analyzes the impact of Chinese culture on procedural fairness.