管理会计是会计的一个重要分支,主要是为适应经济组织内部的经营管理需要而逐步形成和发展起来的。它的主要职能是为提高经济的效率和效益而建立的各项内部会计控制制度,编制和提供内部管理所需的各种数据和资料等。我国,管理会计还没有一个完整的体系,但自七十年代引进以来,它的一些基本原理与方法特别是责任会计,已在企业中得到了一定的运用,并获得了显著成效。一、管理会计理论与方法体系管理会计理论大体来自两方面:一是经济学,二是组织行为理论。前者以“边际成本”、“现金流量”等量化技术方法为代表。后者则是以责任会计为代表。管理会计是实用性极强的一门理论,在我国应用应结合我国实际情况,建立适应社会主义市场经济发展要求的,以提高经济效益为目标,以强化内部管理为中心,有利于 Management accounting is an important branch of accounting, which is mainly gradually formed and developed to meet the management and management needs of economic organizations. Its main function is to set up various internal accounting control systems for the purpose of improving economic efficiency and efficiency, and to formulate and provide all kinds of data and information needed for internal management. In our country, management accounting does not have a complete system yet. However, since its introduction in the 1970s, some of its basic principles and methods, especially responsible accounting, have been used to some extent in enterprises and have achieved remarkable results. First, the management accounting theory and method of system management Accounting theory generally come from two aspects: First, economics, the second is the theory of organizational behavior. The former is represented by the quantified technical methods such as “marginal cost”, “cash flow”, etc. The latter is represented by responsible accounting. Management accounting is a highly practical theory, in our application should be based on the actual situation in our country, the establishment of the socialist market economy to meet the requirements of the development, in order to improve economic efficiency as the goal, to strengthen internal management as the center is conducive to