对我国管理会计发展趋势的探讨

20世纪80年代初我国开始对管理会计进行应用和研究。但我国长期以来存在着的重财务、轻管理，管理会计理论研究与实践脱节的问题始终没有得到解决，管理会计软件开发滞后贩问题也相当突出。应加强中国特色的管理会计的理论研究，建立我国“管理会计师”考试和资格认证制度，增强企业经营决策者的管理会计意识，制定具有指导性的管理会计法规制度，不断提升管理会计的地位，并使其发挥应有作用。

Discussion on Developing Trend of China's Management Accounting

Since the beginning of 1980s, China has begun applying and researching management accounting. For a long time, however, there exist the problems of stressing finance, neglecting management, and the gap between research and practical application, and the lag of software development of management accounting. Thus we should strengthen the research on management accounting with Chinese characteristics, build the systems of management accountant examination and qualification certification, increase the decision-makers＇ awareness of management accounting, formulate instructive regulations and systems management accounting, raise the status of management accounting and play the roles of it.