【摘要】 管理会计在我国已经有20多年的历史了，但在这期间，无论是会计学术界，还是会计实务界，管理会计都没有发挥其应有的作用，那么管理会计在新世纪里该何去何从呢?本文拟对我国管理会计的研究与应用的现状，以及我国今后开展管理会计研究的发展方向等问题进行了探讨。更多还原

【Abstract】 Management accounting has existed in china for over twenty year.During this period,management accounting has not been given the free rein to its role,not only in the sphore of learning,but also in the sphere of practice.Then where will the management accounting go in the new century.This article will inquire into the present situation of research and application of chinese management accounting,the developing direction of carrying out management accounting’s research in China and so on. [更多还原