管理会计是20世纪初伴随着泰罗的科学管理思想的产生而产生的,并随着经济的发展在企业中逐步得到推广、应用和发展。我国对管理会计的应用是在70年代末和80年代初随着西方管理会计理论的传入而开始的,在企业中应用的历史并不长。总体看,由于各种原因,目前管理会计在我国的理论研究及应用上是不尽如人意的。本文试图从认识、内容、组织三个方面来分析我国管理会计研究与国际惯 Management accounting was born in the early 20th century along with Taylor’s scientific management thought. With the development of economy, management accounting has gradually been promoted, applied and developed in enterprises. The application of management accounting in China began in the late 1970s and early 1980s with the introduction of western management accounting theory. The history of its application in the enterprise is not long. Overall, due to various reasons, the current management accounting theory and application in our country is not satisfactory. This article attempts to analyze the relationship between China’s management accounting research and international practices from the aspects of cognition, content and organization