中文摘要：

企业的生产决策信息主要依赖于管理会计提供，但作为现今的管理会计与生产实践的脱节是难以向决策者提供正确信息的。这主要是过去的管理会计的逻辑与生产的逻辑不整合性造成的，或者说是管理会计的目标与生产的目标不一致造成的。为此我们一定要把如何构筑企业价值和竞争能力作为核心去建立新的管理会计理论体系，要依据生产的逻辑来构建管理会计的逻辑。

英文摘要：

The information of productive decision of enterprises mainly relies on the managerial accounting, but the problem that today＇s theory of the accounting for management departs from practice seriously is worth our consideration. The main problem is the unconformity of the managerial accounting logic and the productive logic. That is to say, the main problem is the different targets between managerial accounting and production. It seems particularly outstanding in today＇s world which is experiencing economic globalization.