管理会计是现代西方国家把“管理”与“会计”这两个主题巧妙地结合起来的一门新兴的综合性很强的边缘科学 ,是现代会计科学的一个新发展。在我国 ,随着社会主义市场经济体制的建立 ,会计工作发挥着越来越重要的作用 ,并逐步被人们所重视 ,但对管理会计这边缘性学科还没有正确 Management accounting is an emerging and highly integrated edge science which modern western countries skillfully combine “management” and “accounting”. It is a new development of modern accounting science. In our country, with the establishment of the socialist market economic system, the accounting work is playing an increasingly important role and is gradually valued by people. However, it has not been correct for the marginal discipline of management accounting