我国目前管理会计的研究,理论方面研究较多,而实证研究较少,理论与实践存在明显的脱节现象。二十一世纪的管理会计研究方法,重点应转移到实证研究和典型案例研究,这是国内外管理会计发展 At present, there are a lot of research on management accounting theory in our country, but few empirical studies, and there is a clear disconnect between theory and practice. The twenty-first century management accounting research methods, the focus should be shifted to empirical research and case studies, which is the development of management accounting at home and abroad