管理会计于本世纪二十年代末首先出现在美国，是管理与会计相结合，帮助企业管理当局对未来经营活动进行预测和决策，以取得最佳经济效益的系统，实现企业价值最大化。引进管理会计，利用财务会计所提供的资料进行决策和分析，使会计工作由事后算帐变为事前预测，事中控制，事 Management accounting first appeared in the United States in the late 1920s. It is a combination of management and accounting to help business management to predict and make decisions on future business activities so as to obtain the best economic benefits and realize the maximization of corporate value. The introduction of management accounting, the use of financial accounting information provided by the decision-making and analysis of accounting work from post-accounting into an ex ante forecast, things control, things