一、传统环境下的 管理会计模式 1.企业价值增值。管理会计产生之初是出于市场竞争压力和企业利润最大化目标的激励而自发形成的。随着管理会计给企业带来的变革和产生的显著成效,企业应用管理会计渐渐成为一个自觉的过程。自从20世纪30年代我国从西方引进管理会计至今,经过几十年的发展,管理会计的研究和应用也取得了巨大的 First, the traditional management accounting environment 1. Value-added enterprises. The beginning of management accounting was formed spontaneously from the incentive of market competition and the maximization of corporate profits. With the change brought about by management accounting to enterprises and the remarkable results, enterprise application management accounting has gradually become a conscious process. Since the introduction of management accounting in our country from the West in the 1930s, after decades of development, the research and application of management accounting have also made great