近年来,我国会计界对如何建立社会主义会计原则问题讨论较多,而对应否建立管理会计原则的文章则很少见到,在西方国家的管理会计著作里也未写进管理会计原则的内容。我们认为,会计既分为财务会计和管理会计,作为指导会计实践的会计原则,也应该分为财务会计原则和管理会计原则。我国五十年代和六十年代初期,随着企业规模的扩大和业务内容的复杂化,人们把科学管理的方法引进会计,尽管仍然不能突破传统观念的束缚,但已有了一些管理会计的内容。如编制企业生产技术财务计划和财务收支计划;建立资金和成本的归口分级管理;进行定额成本和班组经济核算制;重点项目的可行性研究和投资效益分析;等等, In recent years, the accounting profession in our country has discussed more about how to establish the socialist accounting principles. However, there are few articles on whether or not the accounting principles for management should be established. In the management accounting works of the western countries, the contents of the principles of management accounting are not included . In our opinion, accounting is divided into financial accounting and management accounting as the accounting principles to guide accounting practice, it should be divided into financial accounting principles and management accounting principles. In the 1950s and early 1960s, with the expansion of business scale and the complexity of business content, people introduced the scientific management methods into accountants. Although they still can not break through the traditional concepts, some contents of management accounting . Such as the preparation of production technology and financial planning and financial revenue and expenditure plan; establish the capital and cost of centralized management; for fixed costs and team economic accounting system; feasibility study of key projects and investment efficiency analysis;