管理会计是从会计系统中分离出来的,成为与财务会计并列的独立的学科,是现代企业会计的重要组成部分,它把管理与会计这两个主题有机地结合了起来。会计和管理不是从来就有的,它们都是社会生产力发展到一定阶段的产物,并随社会生产力的进步而不断发展。管理会计既是会计的一大分支,又是企业管理的一大分支,它是会计与企业管理不断发展的必然产物。管理会计的形成和发展受社会实践和经济理论的双重影响:一方面,社会经济的发展要求加强企业管 Management accounting is separated from the accounting system and becomes an independent discipline tied with financial accounting. It is an important part of modern enterprise accounting. It combines the two subjects of management and accounting organically. Accounting and management are not always present. They are all products of the development of social productive forces to a certain stage and are constantly evolving with the progress of social productive forces. Management accounting is not only a major branch of accounting, but also a major branch of business management, accounting and business management is the inevitable result of its continuous development. The formation and development of management accounting are both influenced by social practice and economic theory. On the one hand, the development of social economy requires strengthening the management of enterprises