一、我国目前管理会计应用现状从七十年代末期开始,我国会计界就以极大的热情,对西方的管理会计进行了大量的引进工作,当时主要是根据西方管理会计的原版教科书和有关资料进行的翻译、整理和加工。在八十年代初期和中期,我国会计界对管理会计在我国的应用和理论方法等进行了广泛而热烈的讨论,应该说这一时期是我国 First, the status quo of China’s current management accounting Since the late seventies, China’s accounting profession with great enthusiasm, the Western management accounting conducted a lot of introduction, mainly based on the original Western management accounting textbooks and related information Translating, arranging and processing. In the early and mid-1980s, the accounting circles of our country conducted extensive and enthusiastic discussions on the application and theoretical methods of management accounting in our country. It should be said that this period is a period in which China