本文分析了日本式经营体系产生的规律及其理论,探讨了作为日本式管理会计典型的成本企画的特征及其三个体系和战略性成本企画的方向,并考察了日本式质量管理和TQM、人才管理、循环型经营等与管理会计的相关性,进而探索作为“二十一世纪体系”的管理会计体系的多元化整合。 This paper analyzes the rules and theories of the Japanese-style management system and discusses the characteristics of the Japanese-style management accounting as a typical cost planning and the direction of the three systems and the strategic cost planning. It also examines Japanese-style quality management and TQM, Talent management, recycling management and management accounting, and then explores the diversified integration of the management accounting system as “the 21st century system.”