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管理会计作为会计的一个分支,它与环境之间具有同样的关系。管理会计在我国应用和发展的滞后,一直困扰着理论界和实务界,其原因是多方面的,但主要是未与我国的社会环境结合起来去研究和应用管理会计。
Management accounting as a branch of accounting, it has the same relationship with the environment. The lag in the application and development of management accounting in our country has plagued theorists and practitioners for many reasons. However, the main reason is that it has not been combined with the social environment of our country to study and apply management accounting.