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The Future Development of Managerial Accounting in China

YU Zeng-biao,WANG Jing-da,YUAN Guang-hua Tsinghua University,Beijing 100084,China Capital University of Economics and Business,Beijing 100070,China  
The development of managerial accounting is the interactional result of research,practice and education.This paper first investigated the current state of research methods usde in managerial accounting context, and proposed several feasible recommendations for improvement.Further,we discussed some hot practice issues such as management control systems ,budgeting,cost control and incentive system.This paper summarized several new features of demand for management accountants,and described the current difficulties of accounting education to meet these needs.Our paper was ended with some suggestions on managerial accounting education changes from perspectives of deuaction itself and its environment.This paper aims to provide some fresh new ideas for managerial accounting researchers,and point out a direction for practitioners.
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