(1) Three stages of the evolution of management accounting research and application in my country from the beginning of the founding of the People's Republic of China to the beginning of the 21st century

1. The first stage: adapting to the planned economic system and the state-owned enterprise system The beginning of management accounting

During the planned economic system and state-owned enterprise system after the founding of the People's Republic of China, the theoretical research and application results of management accounting in my country were mainly reflected in: (1) Team accounting. Through the combination of team accounting and labor competition, costs are reduced, labor productivity is improved, and remarkable results are achieved. Team accounting, as a type of responsibility accounting with Chinese characteristics, unifies accounting at the factory, workshop, and team levels, and solves problems that are difficult for Western responsibility accounting to solve. (2) Economic activity analysis. In 1953, my country began to promote "economic activity analysis", which broke through the limitations of simple financial evaluation indicators and emphasized the use of diversified indicators to evaluate the operating activities of enterprises. Practice shows that only by combining team accounting with economic activity analysis can we discover and solve the fundamental problems faced by management accounting at that time. In the early 1970s, the internal settlement carried out by Daqing Oilfield was an example of the successful application of economic activity analysis. "Team accounting" and "economic activity analysis" became the two magic weapons of my country's corporate management accounting at that time. (3) In the process of cost management, we emphasize "compare, learn, catch up, help, and surpass" and "compare with the advanced level of the same industry." The basic idea is “benchmarking” that has become popular in recent years. In addition, there are centralized and hierarchical management of capital costs, in-factory banks, etc., all of which have distinctive features.

2. The second stage: from the period of reform and opening up to the end of the 20th century, the development of management accounting adapted to the transition to a market economy

From the period of reform and opening up in 1978 to the end of the 20th century, Chinese enterprises experienced Reforms such as profit retention, profit and loss sharing, contract management responsibility system, joint-stock reform and pilot modern enterprise system. Correspondingly, the theoretical research and practical application of management accounting began to shift its focus to the market and internal enterprises, seeking benefits from management, while establishing, improving and deepening various forms of economic responsibility systems. The in-plant economic accounting system was incorporated into the economic responsibility system, forming a responsibility accounting system based on the enterprise's internal economic responsibility system. In the late 1980s, it was matched with the economic responsibility system. Many companies have implemented responsibility accounting and in-factory banks, but the research and application of management accounting during this period focused on the inside of the company and lacked a market perspective. After the 1990s, there has been a breakthrough in the application of management accounting in Chinese enterprises. The "simulated market, cost veto" cost management system proposed by Wuhan Iron and Steel Co., Ltd. and innovatively implemented by Handan Iron and Steel Co., Ltd. is the most distinctive and successful application of management accounting in Chinese enterprises. model.

3. The third stage: Management accounting innovation in line with international convergence and localization development in the early 21st century

In the 21st century, activity-based costing and cost planning are popular in Western countries Advanced management accounting methods such as , balanced scorecard, economic value added, benchmarking, and just-in-time have begun to be applied in some enterprises in my country, and research on the localization improvement of some methods has also been widely carried out. The research and application of management accounting in my country has entered a multi-content, multi-perspective, and multi-disciplinary innovative situation.

(2) Overview of the current status of management accounting research and application in my country since the new century

The author uses the literature research method to conduct a more systematic review and evaluation of my country's management accounting research in the past 2000 years. (For the sake of simplicity, management accounting monographs are not included here). Finally, accounting cores such as "Accounting Research", "Accounting Monthly", "Accounting Newsletter", "Shanghai Accounting" and "Finance and Accounting" (Ministry of Finance) were selected. Journals, including "Sichuan Accounting", "Shanghai Accounting", "Guangxi Accounting", etc., which ceased publication in 2004, found more than 360 articles on management accounting in one day. Since it is difficult to distinguish the categories of theoretical research articles and practical application articles, and their significance is not great, they are classified according to the main content of the articles. Their main overview is shown in Table 1.

Table 1 briefly describes the distribution of the main contents of the articles. In terms of the overall trend, the number of management accounting research papers is increasing year by year, showing a good research trend. From the content structure point of view, the focus of my country's management accounting research from 2000 to 2006 was mainly on cost management, with 115 articles (31.9%); followed by performance evaluation (21.4%) and basic theoretical research (16.7%) ; Strategic management (14.4%) and budget management (15.6%) also increased rapidly and accounted for a considerable proportion respectively. The main research status of each part is summarized as follows:

1. Basic theoretical research

Basic theoretical research mainly focuses on the theoretical framework of management accounting and its element construction, theoretical structure, management Accounting system functional design, management accounting environment and other issues. Among them, the theoretical framework of management accounting is the most discussed. The main views can be roughly divided into two types: one is that the management accounting objectives are at the highest level in the management accounting theory and method system, which determines the essence, objects, assumptions, principles and principles of management accounting. Methods, etc.; the other believes that management accounting should first solve the object problem, otherwise other problems cannot be explained. When the object of management accounting is determined, the interaction between it and the assumptions of management accounting will be seen, which will then have an impact on a series of theories such as the goals of management accounting. Judging from the main differences in basic theoretical viewpoints, solving the orientation problem of management accounting in my country may be the prerequisite for scientifically constructing its theoretical framework.