由于管理会计在资本主义企业经营中所起的决策、计划,预测盈亏,控制投资效果、建立责任中心,进行业绩考核、提供管理信息等等作用,从而改变了会计工作过去以事后算帐为主的面貌,建立起一套事前控制的系统,成为现代化企业经营管理中很重要的一项工作。因此,有些同志就认为:学习和推广“管理会计”就行了,用不着再搞什么“会计管理”。但是,尽管这几年一些企业在学习和应用“管理会计”方面做了不少工作,也收到一些效果,然而在会计工作怎样建立控制和促进企业提高经济效益的体系?怎样适应全面开创现代化经济建设新局面的要求?怎样从理论 As a result of the management accounting in the capitalist enterprises in the operation of the decision-making, planning, forecasting profit and loss, control investment effect, the establishment of responsibility centers, performance appraisal, providing management information and so on, thus changing the accounting work in the past to settle accounts The appearance of a set of pre-control system, a modern enterprise management has become an important task. Therefore, some comrades think that it is enough to study and promote “management accounting” and need no longer make any “accounting management.” However, although in recent years some enterprises have done a lot of work in learning and applying “management accounting” and have received some results, how to set up a system of controlling and promoting the economic benefits of enterprises in accounting work? How to adapt to the process of opening up modernization in an all-round way? The new situation of economic construction requirements? How from the theory