管理会计起源于美国,在８０年的发展历程中,从理论研究到实际应用均不很理想,在管理会计的对象和内容体系上,至今尚未达成较一致的认识。本文试从理论上对管理会计的对象作粗浅的探讨。一、当前学术界存在的主要观点余绪缨教授在厦门大学会计系列教材《管理会计》一书中认为,随 Management accounting originated in the United States, in the course of 80 years of development, from theoretical research to practical application are not very satisfactory in the object of management accounting and content system, has not yet reached a more consistent understanding. This article tries to make a superficial discussion on the object of management accounting theoretically. First, the current academic view of the main Yu Xuying accounting series in Xiamen University textbook “Management Accounting,” a book that with