理论来源于实践,理论又引领、指引着实践。只有找到理论的灯塔,实务的航船才能到达胜利的彼岸。2016年6月22日财政部发布的《管理会计基本指引》,是管理会计的中国版概念框架,是管理会计实践的理论概括,更是指导、规范和促进中国管理会计实务的纲领性文件。自20世纪70年代末美国财务会计准则委员会(FASB)首创财务会计“概念框架”(conceptual framework)这一范式并取得极大成功后,在会计、审计和内部控制领域,通过概念框架的形式,来构建 Theory comes from practice, theory leads and guides practice. Only by finding a theoretical beacon can a practical vessel reach the other side of victory. The Basic Guide for Management Accounting issued by the Ministry of Finance on June 22, 2016 is a conceptual version of China Management Accounting. It is a theoretical summary of management accounting practices and a programmatic document that guides, regulates and promotes China’s management accounting practices. Since the very success of the FASB’s first concept of financial accounting and the “conceptual framework” of the late 1970s in the areas of accounting, auditing and internal control, Form, to build