管理会计属*的探讨及启示研究

Abstract: This article provides an overview of Western theories, predominantly from the United States, concerning the attributes of management accounting. It proposes an understanding of the attributes of management accounting, asserting that it aims to enhance value and possesses managerial functions. Both financial control and cost management fall within the realm of management accounting. Finally, several tentative proposals are put forward for the construction of a theoretical framework and the enhancement of the disciplinary system within this understanding of management accounting.