管理会计是会计学的一个分支。它是20世纪初伴随着泰勒的科学管理思想产生的,在企业的生存和发展中扮演着重要角色。但是我国管理会计的发展并不尽如人意,主要表现为它在企业中的地位及其对企业发展的作用未如预期的那样,这是由管理会计的局限性决定的。本文主要对管理会计的局 Management accounting is a branch of accounting. It was born in the early 20th century along with Taylor’s scientific management thought, playing an important role in the survival and development of the enterprise. However, the development of China’s management accounting is not satisfactory, mainly due to its position in the enterprise and its role in the development of the enterprise is not as expected, which is determined by the limitations of management accounting. This article focuses on the management accounting bureau