试论我国管理会计实践周传丽管理会计在我国绝大多数企业的实践极为有限且成效并不显著。目前摆在我们面前的主要任务不是追求管理会计的理论是否完善，而是进一步扩大对现有理论的实际应用，只有这样我们才能从本国国情出发，对不适应我国国情的理论加以修改，建立起一套... On China’s Practice of Management Accounting Zhou Chuanli The practice of management accounting in the vast majority of enterprises in our country is extremely limited and the results are not significant. The main task before us now is not whether the pursuit of management accounting theory is perfect, but to further expand the practical application of the existing theory, the only way we can proceed from our own national conditions, to adapt to China’s national conditions theory to be amended to establish set...