20世纪80年代,管理会计自西方引入我国,随着我国经济发展的日新月异,我国的管理会计理论也获得了长足的发展,然而,同发达国家相比,我国管理会计理论还存在很大的差距,已渐渐不能满足我国经济发展的需要。若要完善管理会计理论,可以针对管理会计和财务会计进行详细地对比,从而找出其中存在的问题并进行处理;不仅如此,还应该充分重视管理会计理论创新意识的培养,从而使我国管理会计理论能够与时俱进,满足时代发展的需要。 In the 1980s, the management accounting was introduced into our country from the west. With the rapid development of our country’s economy, the theory of management accounting in our country also gained considerable development. However, compared with the developed countries, there is still a big gap in our country’s management accounting theory Has gradually failed to meet the needs of China’s economic development. If we want to improve the management accounting theory, we can compare the management accounting and the financial accounting in detail so as to find out the existing problems and deal with them. Moreover, we should pay enough attention to the cultivation of the innovative consciousness of the management accounting theory so that our management accounting Theory can advance with the times to meet the needs of the development of the times.