建立具有中国特色的管理会计就是从我国实际出发,在总结研究建国以来中国管理会计经验的基础上,有选择地学习吸收西方管理会计中的科学成份,通过实践,逐步建立中国式的管理会计科学体系. 1、我国的管理会计经验,大致有以下几点:(1)、财务、成本计划管理(包括定额管理);(2)班组核算和车间成本考核;(3)指标分解和资金归口分级管理;(4)内部控制制度(包括限额发料、内部结算价格、费用手册、厂币制度等);(5)经济活动分析(包括为生产经营、投资决策提供会计资料);(6)企业内部的各种经济责任制;(7)从厂内经济核算向全面经济核算发展.以上这些都是行之有效的 The establishment of management accounting with Chinese characteristics is based on China’s actual conditions. Based on summarizing the experiences of China’s management accounting since the founding of the People’s Republic of China, we selectively learn and absorb the scientific components of Western management accounting, and gradually establish a Chinese-style management accounting science through practice. System 1. China’s management accounting experience generally includes the following points: (1) Finance and cost planning management (including quota management); (2) Team accounting and workshop cost assessment; (3) Index decomposition and fund classification Management; (4) Internal control system (including quota issuing materials, internal settlement price, expense manual, factory currency system, etc.); (5) Economic activity analysis (including accounting data for production management and investment decision-making); (6) Enterprise Internal economic responsibility system; (7) From the factory’s economic accounting to the development of comprehensive economic accounting. These are all effective