我国会计学家余绪缨教授于八十年代初率先编著了我国第一本管理会计专著,开创了我国管理会计学科的研究领域。然而,由于管理会计的研究主要是跟随国际潮流,大部分集中在介绍与引入国外最新的研究成果上。许多研究未有多大创新,仍然围绕本量利分析、预测、决策、预算、标准成本 Professor Yu Xuying, a Chinese accountant, took the lead in editing the monograph of management accounting in our country in the early 1980s and created the research field of management accounting in our country. However, since the research on management accounting mainly follows the international trend, most of it concentrates on the introduction and introduction of the latest research achievements abroad. Many studies have not much innovation, is still around the volume of profit analysis, forecasting, decision-making, budget, standard cost