我对“管理会计”研究不多,看了一些资料以后,在自己思想上形成一种认识,这种认识在某些方面与不少同志的认识很不一致。现提出来与大家一起探讨。一、什么是“管理会计” 从我所见到的论述“管理会计”的论著内容来看,不外乎两大部分:一部分是企业如何制订最大的“目标利润”;另一部分是企业如何采取措施去实现最大的“目标利润”。在制订规划和采取措施的计算过程中,总结了一套适合于资本主义企业的方法。这套方法中有不少是根据各企业生产经营中各种因素的内在联系,用数学公式加以固定的。不同作者对“管理会计”的论述内容也不尽相同。例如美国的G.路德巴克Ⅱ等人所著的《管理会计》(一机部翻译出版),不仅把有关决策方面的内容归 I have not studied much about “management accounting”. After reading some materials, I have formed a kind of understanding in my own thinking. This understanding is in some ways inconsistent with the understanding of many comrades. It is proposed to discuss with everyone. First, what is “management accounting ” From the content of the discussion “management accounting” I see, nothing more than two major parts: one is how the company to develop the largest “target profit ”; The other part is how companies take measures to achieve the maximum “target profit.” In the process of formulating plans and taking measures, a set of methods suitable for capitalist enterprises was summarized. Many of these methods are based on the internal links of various factors in the production and operation of various companies and are fixed by mathematical formulas. Different authors’ discussion of “management accounting” also varies. For example, “Management Accounting” (translated by the Ministry of Science and Technology) written by G. Ludbuck, et al. in the United States not only