中国自20世纪70年代引进管理会计理论至今已有一段时间,然而管理会计在中国并没有得到广泛的应用和发展。随着管理科学的不断发展,人们对管理会计的研究也不断加深。当前,中国的管理会计正处于一个转折的关键点上,加强对管理会计的研究与应用显得尤为重要,本文就管理会计给出了一些自己的看法和意见。 It has been some time since China introduced management accounting theory in the 1970s, however, management accounting has not been widely applied and developed in China. With the continuous development of management science, people’s research on management accounting has also deepened. At present, China’s management accounting is at a critical turning point. It is particularly important to strengthen the research and application of management accounting. This article gives some opinions and opinions on management accounting.