目前 ,在我国会计实务中 ,管理会计应用的很少。据统计 ,预测与决策会计应用的企业不到 30 % ,规划与控制会计不到 5 0 % ;责任会计应用的也不到 80 %。管理会计的内容在六十年度已经风靡了欧美 ,为什么到现在我国的会计实际工作中没有应用与推广呢 ?原因很多 ,第一是国情 ,我 At present, accounting practices in our country, the management of accounting applications rarely. According to statistics, less than 30% of enterprises apply for forecasting and decision-making accounting, accounting for less than 50% of planning and control accounting, and less than 80% for accountant accounting. The contents of management accounting in the 1960s has swept the United States and Europe, why the accounting practice in our country nowhere to apply and promote it? There are many reasons, the first is the national conditions, I