现代管理会计的新发展特点及发展趋势..doc

现代管理会计的新发展特点及发展趋势 摘 要 一个世纪以来，管理会计的形成与发展可以分为三个连续的阶段，即传统管理会计阶段、现代管理会计阶段、后现代管理会计阶段。尽管在这三个阶段对管理会计的研究取得了一定的成果，但相对财务会计的研究而言，管理会计的研究出现了停滞不前的局面。自20 ... p摘nbsp;nbsp;nbsp; 要br / 一个世纪以来，管理会计的形成与发展可以分为三个连续的阶段，即传统管理会计阶段、现代管理会计阶段、后现代管理会计阶段。尽管在这三个阶段对管理会计的研究取得了一定的成果，但相对财务会计的研究而言，管理会计的研究出现了停滞不前的局面。自20世纪80年代末，美国的约翰逊和卡普兰两位教授发表了《相关性消失了mdash;mdash;管理会计的兴衰》以来，管理会计研究面临了来自各方面的挑战和责难。各国会计学界纷纷发表论文和专著对传统管理会计研究提出批评，如英国特许会计师协会先后推出《管理会计mdash;mdash;发展而非革命》、《管理会计mdash;mdash;发展的方向》，我国会计界学者近年来也纷纷发表文章，对我国管理会计现状与发展方向进行反思与探讨。而本文是从管理会计在各个阶段所取得的进展与创新出发，对现代管理会计的新发展的特点及其发展趋势进行概括和总结。br / br / 关键词：现代管理会计，产品生命周期成本，目标成本法br / br / Modern Management Accountings Recent Developmentbr / Abstractbr / Since a century, management accountings formation and the development may divide into three continual stages, after namely tradition management accounting stage, modern management accounting stage, modern management accounting stage. Although has yielded the certain result in these three stages to management accountings research, but the relative financial inventory accountings research said, management accountings research to have the aspect which bogged down. Since from the the end of 1980s, USS Johnson and Professor Kaplan two have published quot;Relevance To vanish Prosperity and decline Management accountingsquot;, management accounting to study faces has come from various aspects challenge and scolded. Various countries accountant the educational world publishes the paper and the monograph in abundance studies to tradition management accounting gives the criticism, like England chartered accountant the association promotes quot;Management accounting successively Development But Non- Revolutionquot;, quot;Management accounting Development Directionquot;, our country accountant the scholar also in abundance published the article in recent years, the present situation and the development direction carried on reconsidering and the discussion to our country management accounting. But this article is the progre