中文摘要：

本文从研究方法、热点实务和人才培养三个方面，讨论了我国管理会计发展的现状、面临的问题和未来发展，目的是为我国研究者的研究提供一些新研究思路和选题、为我国实际工作者组织实务勾勒一个基本的方向。

英文摘要：

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.