本文所指的管理会计包括成本会计和管理控制系统两大组成部分。我们研究管理会计技术方法的演进，是以历史和发展的眼光，审视管理会计各个阶段的变化和发展，结合考察管理会计研究焦点的演变及未来管理会计工作的变动趋势，试图从中得出对管理会计学术研究和实务运用有益的启 This article refers to the management accounting, including cost accounting and management control system consists of two major components. We study the evolution of management accounting techniques and methods. With historical and developmental perspectives, we examine the changes and developments in all stages of management accounting. By examining the evolution of management accounting research focus and the trends of future management accounting work, we try to draw conclusions about management Accounting academic research and practical use of useful Kai