一、当代经济管理环境变化对管理会计的挑战管理会计是适应市场经济竞争、满足经济组织内部经营管理需要 ,逐步从传统会计中独立出来和发展起来的现代会计的一个分支。在以股份制为特征的新的资本组织形式出现以后 ,管理作为一门科学已被人们所普遍重视 ,并且随着管理环境的变 I. Challenges of Contemporary Economic Management Environment Changes to Management Accounting Management accounting is a branch of modern accounting that is adapted to the competition in the market economy and meets the internal management and management needs of the economic organizations and is gradually emerging from the traditional accounting. After the advent of a new form of capital organization characterized by the shareholding system, management as a science has gained universal attention and, as the management environment changes