管理会计和财务会计相比,以前受重视程度小,虽然发展了几十年,但理论体系还不够完善。本文主要探讨管理会计含义、从目前存在的问题出发,寻找管理会计理论发展的措施。 Compared with financial accounting, management accounting was less valued in the past. Although it has been developed for several decades, the theoretical system is still not perfect. This article mainly discusses the meaning of management accounting, starting from the existing problems, looking for the management accounting theory development measures.