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管理会计的起源可以追溯到20世纪初第一次世界大战以后,美国将“标准成本”“差异成本”“预算控制”引入到会计中来,二次世界大战以后,管理会计有了进一步的发展。1952年中国会计学会正式通过了“管理会计”这个名词。70年代我国行为科学、代理理论、信息经济学等相继引入管理会计,拓展了管理会计领域。但迄今管理会计在我国仍未得到广泛重视和系统应用,我们地勘行业也不例外,对管理会计认识不够,没有得到有效的应用与推广,如何加强本行业管理会计基础理论研究工作,结合本行业特点,建立科学的管理会计体系和健全的管理会计制度,是我们急待解决的问题。
The origins of management accounting can be traced back to the early twentieth century after the First World War, the United States will be “standard cost ” “difference cost ” “budget control ” into accounting, after the Second World War, management Accounting has been further developed. 1952 China Accounting Society formally adopted the “management accounting” is the term. In the 1970s, China’s behavioral sciences, agency theory and information economics successively introduced management accounting and expanded the field of management accounting. However, so far, management accounting in our country has not yet been widely valued and systematic application of our geological survey industry is no exception, lack of understanding of management accounting, has not been effective application and promotion, how to strengthen the industry management accounting theory, combined with the The characteristics of the industry, the establishment of a scientific management accounting system and a sound management accounting system are issues that we must urgently address.