【正文】 Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements （ 1） 以企業(yè)為主體展開其管理活動； （ 2） 既為企業(yè)管理當(dāng)局的管理目標(biāo)服務(wù) ， 同時也為股東 、 債權(quán)人 、規(guī)章制度制定機(jī)構(gòu)及稅務(wù)當(dāng)局等非管理集團(tuán)服務(wù)； （ 3）作為一個信息系統(tǒng)，提供用來解釋實(shí)際和計(jì)劃所必需的貨幣性和非貨幣性信息； （ 4）從內(nèi)容看，既包括財務(wù)會計(jì)，又包括成本會計(jì)和財務(wù)管理。 研究成果 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 我國學(xué)者 的觀點(diǎn)： 我國學(xué)者通常是從狹義上來研究管理會計(jì)的。 李天民 //汪家佑 //溫坤 //孫茂竹 //…… 溫坤： 管理會計(jì)是企業(yè)會計(jì)的一個分支。它運(yùn)用一系列專門的方式方法，收集、 分類、匯總、分析和報告各種經(jīng)濟(jì)信息，借以進(jìn)行預(yù)測和決策，制定計(jì)劃，對經(jīng)營業(yè)務(wù)進(jìn)行 控制，并對業(yè)績進(jìn)行評價，以保證企業(yè)改善經(jīng)營管理，提高經(jīng)濟(jì)效益。 通常說法： 管理會計(jì)是以提高經(jīng)濟(jì)效益為最終目的的會計(jì)信息處理系統(tǒng)。它運(yùn)用一系列專門的方式方法，通過確認(rèn)、計(jì)量、歸集、分析、編制與解釋、傳遞等一系列工作，為管理和決策提供信息，并參與企業(yè)經(jīng)營管理。 理解管理會計(jì) ：屬性、范圍、內(nèi)容、目的 ? 管理會計(jì)的含義 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements ?管理會計(jì)的產(chǎn)生與發(fā)展 20世紀(jì) 60年代，我國實(shí)行指標(biāo)分解以及資金歸口分級管理，后來，實(shí)行內(nèi)部經(jīng)濟(jì)責(zé)任制。上世紀(jì) 80年代初，國外的管理會計(jì)開始在我國傳播。 管理會計(jì)的產(chǎn)生和發(fā)展受到 社會經(jīng)濟(jì)發(fā)展 和 經(jīng)濟(jì)理論 的雙重影響 。 一方面 ， 經(jīng)濟(jì)的發(fā)展要求人們加強(qiáng)企業(yè)管理， 另一方面 ， 經(jīng)濟(jì)理論形成 與 技術(shù)進(jìn)步 又使這種要求得以實(shí)現(xiàn) 。 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements （ 一 ） 社會經(jīng)濟(jì)發(fā)展的基本特征 （ 二 ） 經(jīng)濟(jì)理論的發(fā)展 （ 三 ） 管理會計(jì)的特征及主要內(nèi)容 ? 管理會計(jì)的形成 —— 成本控制 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 首先 ， 在資本主義發(fā)展初期 ， 管理者通常采用 經(jīng)驗(yàn)管理 。 此時 ， 會計(jì)的主要任務(wù)為 記錄經(jīng)濟(jì)業(yè)務(wù)活動 、 計(jì)算損益 ， 而會計(jì)作為內(nèi)部經(jīng)營管理的職能基本未得到體現(xiàn)。 到 19世紀(jì)末 20世紀(jì)初 ， 產(chǎn)業(yè)革命和技術(shù)進(jìn)步要求企業(yè)管理者不斷 加強(qiáng)內(nèi)部管理 ， 降低成本 ， 提高生產(chǎn)效率 ，以便增加利潤 。 （一）社會經(jīng)濟(jì)發(fā)展的基本特征 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 1