【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 管理會計概論 管理會計的定義 管理會計的形成與發(fā)展 管理會計的基本理論 管理會計與財務會計的區(qū)別與聯(lián)系 管理會計人員的職業(yè)道德和職業(yè)教育（自學） ? 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 通過本章的學習， 重點 掌握管理會計的含義與特征、管理會計主要職能及主要內(nèi)容、 管理會計與財務會計、財務管理 、成本會計的區(qū)別。 第一章 管理會計概論 ? 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 70年代，管理會計被理解為為企業(yè)內(nèi)部管理者提供計劃與控制所需信息的內(nèi)部會計。 美國會計學會（ 1966）： 所謂管理會計，就是運用適當?shù)募夹g(shù)和概念，對經(jīng)濟主體的實際經(jīng)濟數(shù)據(jù)和預計的經(jīng)濟數(shù)據(jù)進行處理，以幫助管理人員制定合理的經(jīng)濟目標，并為實現(xiàn)該目標而進行合理決策。 研究成果： （ 1）管理會計以企業(yè)為主體展開其管理活動； （ 2）管理會計是為企業(yè)管理當局的管理目標服務的； （ 3） 管理會計是一個信息系統(tǒng) 。 ? 管理會計的含義 ? 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 70年代以后，管理會計任務不斷擴展。內(nèi)容和范圍的擴展。 主要特點為： 會計對象擴展 //信息計量方式擴展 //涉及學科領(lǐng)域擴展 美國全美會計師協(xié)會管理會計實務委員會（ 1986）： 管理會計是向管理當局提供用于企業(yè)內(nèi)部計劃、評價、控制以及確保企業(yè)資源的合理使用和經(jīng)管責任的履行所需財務信息，確認、計量、歸集、分析、編報、解釋和傳遞的過程。管理會計還包括編制供諸如股東、債權(quán)人、規(guī)章制定機構(gòu)及稅務當局等非管理集團使用的財務報表。 英國成本與管理會計師協(xié)會（ 1986）： 把管理會計的范圍擴大到除審計以外的會計的各個組成部分。管理會計是對管理當局提供所需信息的那一部分會計的工作，使管理當局得以： (1)制定方針政策； (2)對企業(yè)的各項活動進行計劃和控制； (3)保護財產(chǎn)的安全；(4)向企業(yè)外部人員 (股東等 )反映財務狀況； (5)向職工反映財務狀況； (6)對各個行動的備選方案作出決策。 ? 管理會計的含義 ? 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