一管理会计作为一种满足企业管理信息需要的对内会计,不同于满足资本市场、税务和审计等外部信息需要的财务会计,其根本目的在于通过为企业决策提供成本等信息支持而实现企业价值的增加。这就决定了管理会计的发展始终依赖于企业内部管理之需要,进而依赖于企业组织的市场性、科学性和有效性。中国经过三十多年的改革开放,市 As a kind of internal accounting which meets the needs of enterprise management information, the management accounting differs from the financial accounting which meets the need of external information such as capital market, taxation and auditing. The fundamental purpose of management accounting is to realize the enterprise value through information support such as providing cost for enterprise decision-making Increase. This determines that the development of management accounting always depends on the needs of internal management, which in turn depends on the market organization of enterprises, scientific and effective. After more than 30 years of reform and opening up in China, the city of China