随着社会经济的发展和全球经济一体化的进程,社会经济环境变化和管理科学的发展成为影响管理会计发展的两个主要因素。对于职业中等专业学校来讲,尤其如此。二十一世纪新的经济形态出现和管理环境的变化,迫使管理会计必须加以创新和发展。为了使学校管理会计的作用在新环境下得以充分发挥,本文拟从学校管理会计现状、学校管理会计内容的调整与拓展两个方面谈点浅薄的认识。 With the development of social economy and the process of global economic integration, changes in social and economic environment and the development of management science have become two major factors that affect the development of management accounting. This is especially true for vocational secondary schools. The emergence of new economic forms in the 21st century and changes in the regulatory environment have forced management accounting to be innovated and developed. In order to give full play to the role of school management accounting under the new environment, this article intends to talk about the shallow understanding from the status quo of school management accounting and the adjustment and expansion of school management accounting contents.