管理会计规范指能对管理会计实务起约束作用的原则、准则等的总和,是为适应实践活动需要而发展起来的而又用于指导管理会计实践的准绳。它是联系理论目标与实务的桥梁和纽带。如果没有管理会计规范,管理会计的理论研究与实践还将继续处于一种漂浮状态。一门学科成熟与否,最主要 Management accounting standards refers to the management of accounting practices can play a binding role of the principles, criteria and so on, is to adapt to the needs of practical activities developed and used to guide the management accounting standards. It is the bridge and link between the theoretical goal and practice of theory. Without accounting norms, management accounting theory research and practice will continue to be in a state of floating. A subject is mature or not, the most important