管理会计源出西方，经过数十年的不断完善和发展，逐步形成了以提高经济效益为核心，以预测决策会计、规划控制会计和责任会计为主要内容的管理会计体系。我国于八十年代初引入后，结合国情，为强化企业内部经营、实现最佳经济效益服务，受到会计界人士的青睐和重视。各财... Management accounting source in the West, after decades of continuous improvement and development, and gradually formed to improve economic efficiency as the core, to forecast the decision-making accounting, planning and control accounting and accountability as the main content of accounting management accounting system. After our country was introduced in the early 1980s, in the light of our national conditions, we have been favored and valued by the people in the accounting field in order to strengthen our internal management and achieve the best economic results. All money ...