管理会计规范化研究#.docVIP

摘 要 管理会计融合了管理理论与会计理论，是现代企业决策支持系统的重要组成部分，是会计的一个重要分支。随着经济的发展，竞争的加剧，管理会计的作用在实务界和理论界都受到了空前的重视。就在刚刚落下帷幕的第三届管理会计论坛暨2010中国管理会计实践奖颁奖典礼上，与会代表一致认为会计正逐渐由信息提供者转变为价值创造者，管理会计将成为未来会计的蓝海 Abstract Accounting theory integrate the management theory and management accounting, it is an important part of modern enterprise decision support system and an important branch of accounting.With the economic development and competition, the role of management accounting practitioners and theorists have received unprecedented attention.Concluded in just the third 2010 China Forum on Management Accounting Management Accounting Practices Awards ceremony, the delegates agreed that the information provided by the accounting is gradually changing as the value of the supply by the creators, they think accounting management will be the future of accounting blue ocean.However, the theory of management accounting is not optimistic, management accounting research in the theory has been far behind the practical work of management accounting.So far, management accounting theory is still the apparent lack of standardization, management accounting standardization is a complicated systematic project, this paper mainly discusses the standard of management accounting basic theory and the standardization of academic content system, which also manages the accounting standardization of the two facing problems.Theory behind the study is not conducive to the practice of management accounting in business promotion and use, limiting the development of management accounting practices and also affecting the theory of its own further research and development. This article is divided into five chapters: The first chapter introduces the development history and current status of the management accounting, and proposed the background and significance of this subject; The second chapter discusses the standardization and feasibility issues of the management accounting,such as whether the specific answer to the of mana