【正文】 ? 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 第一章 管理會(huì)計(jì)概論 管理會(huì)計(jì)的定義 管理會(huì)計(jì)的形成與發(fā)展 管理會(huì)計(jì)的基本理論 管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的區(qū)別與聯(lián)系 管理會(huì)計(jì)人員的職業(yè)道德和職業(yè)教育（自學(xué)） ? 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 通過本章的學(xué)習(xí)， 重點(diǎn) 掌握管理會(huì)計(jì)的含義與特征、管理會(huì)計(jì)主要職能及主要內(nèi)容、 管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)、財(cái)務(wù)管理 、成本會(huì)計(jì)的區(qū)別。 第一章 管理會(huì)計(jì)概論 ? 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 狹義 ： 20世紀(jì) 70年代，管理會(huì)計(jì)被理解為為企業(yè)內(nèi)部管理者提供計(jì)劃與控制所需信息的內(nèi)部會(huì)計(jì)。 美國會(huì)計(jì)學(xué)會(huì)（ 1966）： 所謂管理會(huì)計(jì)，就是運(yùn)用適當(dāng)?shù)募夹g(shù)和概念，對(duì)經(jīng)濟(jì)主體的實(shí)際經(jīng)濟(jì)數(shù)據(jù)和預(yù)計(jì)的經(jīng)濟(jì)數(shù)據(jù)進(jìn)行處理，以幫助管理人員制定合理的經(jīng)濟(jì)目標(biāo)，并為實(shí)現(xiàn)該目標(biāo)而進(jìn)行合理決策。 研究成果： （ 1）管理會(huì)計(jì)以企業(yè)為主體展開其管理活動(dòng)； （ 2）管理會(huì)計(jì)是為企業(yè)管理當(dāng)局的管理目標(biāo)服務(wù)的； （ 3） 管理會(huì)計(jì)是一個(gè)信息系統(tǒng) 。 ? 管理會(huì)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 廣義 ： 20世紀(jì) 70年代以后，管理會(huì)計(jì)任務(wù)不斷擴(kuò)展。內(nèi)容和范圍的擴(kuò)展。 主要特點(diǎn)為： 會(huì)計(jì)對(duì)象擴(kuò)展 //信息計(jì)量方式擴(kuò)展 //涉及學(xué)科領(lǐng)域擴(kuò)展 美國全美會(huì)計(jì)師協(xié)會(huì)管理會(huì)計(jì)實(shí)務(wù)委員會(huì)（ 1986）： 管理會(huì)計(jì)是向管理當(dāng)局提供用于企業(yè)內(nèi)部計(jì)劃、評(píng)價(jià)、控制以及確保企業(yè)資源的合理使用和經(jīng)管責(zé)任的履行所需財(cái)務(wù)信息，確認(rèn)、計(jì)量、歸集、分析、編報(bào)、解釋和傳遞的過程。管理會(huì)計(jì)還包括編制供諸如股東、債權(quán)人、規(guī)章制定機(jī)構(gòu)及稅務(wù)當(dāng)局等非管理集團(tuán)使用的財(cái)務(wù)報(bào)表。 英國成本與管理會(huì)計(jì)師協(xié)會(huì)（ 1986）： 把管理會(huì)計(jì)的范圍擴(kuò)大到除審計(jì)以外的會(huì)計(jì)的各個(gè)組成部分。管理會(huì)計(jì)是對(duì)管理當(dāng)局提供所需信息的那一部分會(huì)計(jì)的工作，使管理當(dāng)局得以： (1)制定方針政策； (2)對(duì)企業(yè)的各項(xiàng)活動(dòng)進(jìn)行計(jì)劃和控制； (3)保護(hù)財(cái)產(chǎn)的安全；(4)向企業(yè)外部人員 (股東等 )反映財(cái)務(wù)狀況； (5)向職工反映財(cái)務(wù)狀況； (6)對(duì)各個(gè)行動(dòng)的備選方案作出決策。 ? 管理會(huì)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