近几年来,随着我国市场经济体制的逐渐确立,我国国有企业的经营环境也在逐渐转变,要想加强我国国有企业的内部经营管理方式,必须要注重管理会计理论方法上的研究,这已经逐渐成为现代化企业发展的重要内在要求之一。我国自上世纪七十年代末引进管理会计方法以来,虽然在会计界开展管理会计工作已有了二十多年的历史,但在企业的实际应用管理会计的情况却不是很乐观的。与此同时,随着国有企业改革的不 In recent years, with the gradual establishment of the market economy system in our country, the operating environment of the state-owned enterprises in our country is gradually changing. To strengthen the internal management of state-owned enterprises in our country, we must pay attention to the research on the theory of management accounting theory. It has gradually become one of the most important internal requirements for the development of modern enterprises. Since the introduction of management accounting methods in our country in the late seventies of the last century, although there have been over twenty years of management accounting work in the accounting profession, the actual application of management accounting in enterprises has not been very optimistic. At the same time, with the reform of state-owned enterprises not