随着中国经济转型升级步伐的加快,管理会计的作用更加突出。中国政府会计主管部门也高度重视管理会计的发展,继《关于全面推进管理会计体系建设的指导意见》发布之后,财政部日前又发布了《管理会计基本指引(征求意见稿)》。中国的管理会计是在探索和借鉴中起步的,也在探索和借鉴中发展,自2015年以来,中国管理会计在理论和实践方面积累了丰富的素材。一、近年来中国企业管理会计的实践探索(一)全面预算 With the acceleration of China’s economic restructuring and upgrading, the role of management accounting is even more prominent. The accounting department of the Chinese government also attaches great importance to the development of management accounting. Following the release of the Guiding Opinions on the Overall Development of the Management Accounting System, the Ministry of Finance recently released the Basic Guidelines for Management Accounting (Draft for Comment). Since 2015, China’s management accounting has accumulated a wealth of material both in theory and in practice. First, in recent years, China’s practice of enterprise management accounting exploration (a) a comprehensive budget