管理会计属性的探讨及启示研究

摘要：本文回顾了以美国为主的西方关于管理会计属性的理论，提出了对管理会计属性的认识，认为管理会计以价值增值为目标、具有管理职能；财务管理和成本管理都属于管理会计的`范畴。最后在这一认识下对管理会计理论体系的构建和学科体系的完善提出了几点设想。
关键词：管理会计；理论体系；学科体系
Abstract: This article reviewed by the American west primarily about management accounting the attribute theory, proposed to management accounting attribute understanding, thought that management accounting rises in value take the value as the goal, has the management function; The financial control and the cost management belong to management accounting’s category. Finally system info’s construction and the discipline system’s consummation made several spot tentative plans under this understanding to management accounting.