管理会计是一门新兴的学科,现已逐渐引起我国会计学界和实际工作者的关心和重视,在财经院校会计学专业的教学计划中,将管理会计列为选修课.但是,管理会计学科体系如何划分和应当包括什么内容,迄今尚无统一的说法.笔者根据近年来多次讲授管理会计的经验和体会谈谈自己的看法,以就教于会计界. Management accounting is a new discipline, which has gradually aroused the concern and attention of accounting profession and practical workers in our country. In the teaching plan of accounting major of finance and economics colleges, management accounting is listed as elective course. However, How to divide the system and what should be included, so far there is no uniform argument.The author based on the experience of management accounting and teaching experience in recent years to talk about their own views, to teach in the accounting profession.