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我国对管理会计的研究和应用从20世纪80年代初至今,无论在理论上还是实践上都取得了较大的发展,对于指导和改进我国企业经营管理、提高经济效益发挥了积极作用。但随着社会经济的快速发展,我国管理会计日益显现出许多缺陷和不足,主要表现在管理会计理论和实践存在距离。从本质上来说,管理会计主要是为内部成本管理服务的,因此．管理会计的理论结构、研究范围和核算方法必须更加实践化。
Since the early 1980s till now, the research and application of management accounting in our country have achieved great development both in theory and in practice, which has played an active role in guiding and improving the management of enterprises in our country and improving economic efficiency. However, with the rapid development of social economy, the management accounting in our country shows many defects and shortcomings day by day, which is mainly manifested in the distance between management accounting theory and practice. In essence, management accounting is mainly for internal cost management services, therefore. The theoretical structure of management accounting, research scope and accounting methods must be more practical.