管理会计是从传统的财务会计中游离出来,着重于企业内部管理,为管理当局预测前景。进行决策,控制现在及规划未来提供有用资料的信息系统。在当代西方国家,管理会计与财务会计已成为相互并存的企业会计的两个重要领域,它们从各自不同的角度、用不同的核算、计算方法为各自的信息需要者提供多种多样的会计信息。管理会计作为“内部会计”,其资料的取得及加工均不受外界的制约,具有极大的灵活性。为了适应现代成本管理的要求,管理会计学科首先对成 Management accounting is free from the traditional financial accounting, focusing on internal management, for the management to predict the prospects. Information systems that make informed decisions that control the present and future planning of useful information. In contemporary western countries, management accounting and financial accounting have become two important areas of corporate accounting that co-exist with each other, and from different perspectives, they provide a variety of accounting information to their respective information consumers with different accounting and calculation methods . Management accounting as “internal accounting”, its access to information and processing are not subject to external constraints, with great flexibility. In order to meet the requirements of modern cost management, management accounting discipline first