管理会计的理论和方法是与经济形态的特征相适应的。当世界经济形态正在快速地从工业经济向知识经济转变的时候，产生和发展于工业经济时代的现行管理会计的理论和方法必须进行变革和创新。对这种变革和创新起决定作用的是知识经济时代的生产方式。对于现行管理会计的局限性，? Theories and methods of management accounting are adapted to the characteristics of economic forms. As the world economy is rapidly changing from an industrial economy to a knowledge-based economy, the theories and methods of the current management accounting that emerged and developed in the era of industrial economy must be changed and innovated. The decisive role for such change and innovation is the mode of production in the era of knowledge economy. For the current management accounting limitations?