Study on management accounting for improving the accounting theory system of China

Accounting is an information system necessitated by the great complexity of modern business.There are two sorts of accounting:the financial accounting and management accounting.In western countries,there are certified management accountants performing many diverse management accounting activity and management accounting plays an important part in the enterprises.Nevertheless,people haven't still pay attention to management accounting in China.This disquisition points out that it is necessary to research management accounting in China and discusses what differences between financial accounting and amnagement accounting.Finally,the author puts forward some suggestions how to build our management accounting system.