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现代管理会计形成于20世纪50年代,并在50年代以后得到发展。我国自20世纪80年代从西方引入管理会计后,一直受到会计主管部门,会计教育界和企业界的高度重视。本文就管理会计存在的问题进行了分析,并对管理会计领域的发展趋势行了阐述。希望为管理会计的发展提供一些帮助。
Modern management accounting was formed in the 1950s and developed after the 1950s. Since the introduction of management accounting from the West in the 1980s, our country has been highly valued by the accounting department, the accounting education community and the business community. This article analyzes the problems existing in the management accounting and elaborates the development trend in the field of management accounting. I hope for the development of management accounting to provide some help.