我国管理会计理论现实及未来的思考

目前我国管理会计理论主要是介绍、引进国外的管理会计理论、方法,还没有形成适合我国国情的管理会计理论体系;在实际工作中运用很少,理论与实际严重脱离;管理会计与财务管理的内容重复交叉现象严重。基于这种现象,我们应将西方的管理会计与我国的财务管理相结合,形成适合我国国情的具有我国特色的新时期的财务管理体系,并且,加强实证方法的研究,多采取案例分析,解决理论与实际脱离的问题。

Thoughts on the Reality and Future of Management Accounting Theory in China

At present,the management accounting theory in our country mainly focuses on introducing foreign management accounting theory and method.We have not formed a system of management accounting theory which is fit for the present condition of our country.So the theory has been seldom used in practice.The theory is divorced from practice seriously.The contents of management accounting and those of financial management overlap grossly.On this condition,we should combine western management accounting with our financial management to form a modern financial management system which is characterized by features of our own country.We should pay more attention to the study of positivist methods and make more case analysis to solve the problem of theory divorcing from practice.