管理会计是将“管理”与“会计”这两个主题融合在一起的一门新兴的、综合性很强的边缘学科，其产生和创建的目的本身就是为了改进企业经营管理，提高经济效益。不必讳言，目前国有企业面临的重大问题就是企业管理水平低，经济效益差，因此，这门学科的存在和发展，对国企改革... Management accounting is an emerging and comprehensive edge discipline that combines the two topics of “management” and “accounting.” The purpose of creating and creating management accounting is to improve the management of enterprises, Improve economic efficiency. Needless to say, at present, the major problems facing state-owned enterprises are the low level of enterprise management and poor economic returns. Therefore, the existence and development of this discipline and the reform of state-owned enterprises ...