管理会计内涵及其理论框架简析

Analysis of the Connotation and Theoretical Framework of Management Accounting

摘要: 会计改革与发展“十四五”规划纲要指出，要抓好会计人才培养重大工程，培养造就高水平会计人才队伍。这就对我们会计人员提出了更高要求，而管理会计作为我们会计人员的必备知识，显得尤为重要。本文以管理会计内涵为起点，探究管理会计的理论框架及其实施过程，并针对性做出了相关思考，旨在帮助会计人员深刻理解管理会计的思想，提升管理水平。

Abstract: The outline of the 14th five-year Plan for Accounting Reform and Development points out that it is necessary to do a good job in the major projects of training accounting talents and train a team of high-level accounting talents. This puts forward higher requirements for us accountants, and management accounting, as the necessary knowledge of our accountants, is particularly important. Taking the connotation of management accounting as the starting point, this paper probes into the theoretical framework and implementation process of management accounting, and makes relevant thinking, in order to help accountants understand the thought of management accounting deeply and improve the level of management.