15 8 OH Vol.15 No.6 BAK ee Journal of Ezhou University 2008 4 11 A Nov.2008 DKREGRSUERAZARRNA KEL (CHAR AMER, Mae FEM 436000) HE: LARGRUADRE LLY RTSOFR, FASVFRAG ANAK, ESCHT BATE RETHREKR SD RAA, RIPMRERL IT HAA RRARA GH AA Ey MATT BPM. KRW RKEBSIH FL AREA SpA S28 S .F234.3 SCMRERIAAD SA — RRSRRTOP SARE He TONE et MAA RA, SOE RIO RZ (A AT a ym MT RAPER AER SKE RRO, SPAT. Ke A MY BE TP AO PUNE ACH ROAR, RITE — a, ae a 2s HS RHR ME (CAD) ot A ‘FS (CAMS) 98 i APM), DL BLA AT (RPS) 88 ALCL, ZE BE Ac a ee eS PRG ALAC OS, ERIC RSH Be IN TT BO OO MEARE. SALTO AEE AFR mE Ae CeO RSE RE) i EM ARTE TE I AES BIE ie OBIE CE Sie) AO eam , MUTI RE MLEA HOE tO IG Fe Bev (SAB), DBE A A A Sem OY HE SANE RL ASL LACE it oh, Jes HRB RAR MEH Dot SORE a BE ed 9 a De Ai RARE Ht NE OO HR HA, 19504 HB-B AE CEES PADI IEA A ON) — ow FE 2a Ht RHE" AE et 91 He ALC TT) AE HARARE eam”, ARC EIEA Ie WE ALD ELA Po RU AA Arh AS LE AEA POA, HREOR AE fe A A LE Fi HET WES FTE HT ASLAM, SURE SHAS MW UIC AE mR Sh HE BS. 20122605 FH EAR RTL A A A SHE I BES IPR LAT ab, BS Ib ARAL A LPR RC , 1 A aR OR I UMC, AMEN AMA Sh SIE OR, ‘Hc BMF: 2008-11-08 eam: ‘SCHEMS , 1008-9004 (2008 }06-0027-03 HE Me EH HS i ESR HE, ER 05 (AE Ey A a AS Eh IR te fa, BA TORRE EMR ORAM SRT NER, RS Me TPE BL LL Be Ae EA, oT ESM, 197156 UNO: HAT EO CEE eT PME) 1973 RATA GRA E OOD Sit ES FEM) MTSE CARE IPE TORE AR EROFE AE, Sit ALHMARERA TARR TRAD, UE EH 18 A201 E805 ALE, HE RM Ht IE AO Aa METRO HEINE ACA AEA ZF AUPE ESE AU SHE TH hE A JB A EA HF A FEA ZL ae RTT RL, HEA He LS eH mw 2435 OH, SE RM AAT ILA T A REAM M RIT ANCHE, GMTIME EN, BRIG 5 fe 3) AT OR — Be I el SORA JOM Ht. OTE OOF FE AE RRS HSE PA A — BBS EEL We He et RE RE RT RAR AS TALE, (LOOSE ARS Dy EE HSA FOE SE A A, MEL, SESS fo RA i PMA AS OK GR, IES EA PR RMT ICMIE THU ATARI SR AMT, = RAUBER RADRORA PHSTESHLA FORMER RSH HAs PEER AOR SU AR, ARTE REN RAG ROM? ER Re ee SAL TAR 7 IEA — ETE % (1967) CIMA, MEIC ETENEMEAE Ke, iNB, ERASE, I AE Te28 BH Kee He A 2 LA A A a a Sm HZ MAMAS, EA RI TK ACB, SUSU He RE ei Bh RCA Lee a0 81 tite soe AR) RHETT BERL HE AASOME CLUE), HEA SE AN EA HRN AH AAR ACREAGE BT DE eh BEES PRP BLE HERE TORE, CURIE AE 2 rh 1k a PASHTAG TP MARAE, MME IPe aa AGL AR AST EAA he eB a OL CHIH L987, RAR AF AEE OA BS “te HATO 2 CLEA TT — Tem it A FG AREF AO RL Tk — oD fT 9 AR Rh RT SICK L,I LUE aT SEMA, NTL Ne FEET HR ELOE HPA MEN, KAMER RMD UH A AY He HE A AF BORE EU GG I it Ae 2 SA RPE IA Es A AT ET URW, RR tee ET MOL RAS Ste Js os Fak AOR Se EL EAN COE, PRCT eT AL MRI A So ACS ET SIR EEA BRAT Dd SHEN HE A HTS He 8, JHE 30871 ELIE, eB (Py Us RE) IEA FESTA eT AE Ne a IRA, tee HA SE Se BANAT eb, ele PSN SA HE OTR AAR TK Me ESTED, OR Se eT A EH MLO aA BAN AH se HO HEP ACE AE HL A TEM A MA WEA RUE ROMER, KI ROO Lee ARE AS EY Ef IB Tf BE Ke eA Ne a, PIM Ee AMER T , MRAP U A ENG AE ele A eA KO LT APE AR oh OC ER" SAMIR A SOULE BOE e804 (A AYE BATHS IEE AMET EO ih RE. PE HOOT HE RS ER EL HE RL Te A Le Pea RIL EE Eee A EA ET Rh a0 Fe HEU, SUE SANT AR RSL OER, TE A RMIT REHEAT ROEM, RATERS TR A TE PR A [EeiT SRE GM PEGG te FE SN PE TER OUT SEM AR OL FHF IE HOR YA OES LR SE MB EE —O TE SAGE TE MEAT fee Je RII Moms, bee FAIL, SME ee AR ROE CR MEAN EE SLICE RSID OPSEA AF AEM ARO EOL I TAR T iE a Bi bk AM I i A ER Ht OO (hye eA El CE AS eA BS Sih ARAM it St ST AEA SAMS AP OL CMA i AUF SE i BAAR AEE TPE GER (BM DAR 2 BEE, A STA FAW SPAIN ATS RE, HERS AACEN 2 ART AE ER IE AI I ME ARM UR ITE AA THE ZOE ERA AT AO EA SCRA SAAB HELM AOH RARAINA AE B EE , RGTLBS te RE, AF MBA CAE Se RAR Se MPSEOR,, INCA INL BF AR IS BS A BU TEC BRA Sb RR, SO OEM ST ARO RE NUNS TERRE 2B — A Ts BENE it SA OEMS ab HERMIT FMM ih REST Be EE Zit AUREL Th F GACT OUR ERA BEA BRIE DH AMS CH AL HE ARLE AG RET BOAO, CERNE SRR AE AOE GA a HMA LACE RE LTC Ae, Bo MUNA ARTUR EMC UE SLA PMLA IE, RULE MG Le uh aH RA Rc a A A, CA a eA A BR, MIRAI K, SALE LLG FE — 5b 6 BEM ME ATMA IT, RACER TEMS LRA FA HEC RO OS EPs NSPE SLE He HE Sr A AURAL, CME UAT, FERRE MM AB HE OOH REL, HERE HG A TURE ANP AICHE EB MAE Rochester ALAM, PLE JL EAI T HEU eR I, IT SL SLA Fe Fe SCN A Ls REG SOE HE DANTE SLE. CLD (GCA THT PTR CME ASE, HACE AE AE SEN AL TIE AA WR AREER A A A AFM, ORAS, ALOE Anata eB (RAE LAE He — IY, EH BF IR th A SY ME Be om I BR HT , PRAT RMT MICK HB aR re 8 IE I SA A TH A Be EACLE ARE BEIM, BELA HT Be AL IER Eel "Yh UO, Hh 9 Ret A (ORR, eS SE Re LP ic CLA ESO BB ee AEB TSE A, 7 EAR RR TAO Cie RRA EI A EB kM EBS I A#6 wi Se SURAR SORA RIT AR WOR, HR RATT HE OBE [BSH Lm, OOH fe SE 8 HE As Se Ae, 9 11% A Sh 149", LEH Ar Be, A te eH ak le A eS Sei HTL ~~ em A 2S At AE Me He et SUED, URE, 70S ARO ABE NH Pe AE RES PRA TESA UR A Ct FP HARM O— ARAB) EEA EU IE FA MASUR”, MPEP RAMU RAAB ESTE HU. FSO EL Se GT He EE BU a AI HH PAB SA RE EP Se He 280° ULAR IF TB ano eM i SR BT, ST ALA i 0a 8 A EA OPE it eM BG IARI SES TK ES] RT — Sy ESE" HT Br, RD GEM Se AN TIE Ie eA MB RE IE SOAS TI ie LAB te OR Re LA He AE, LT SURI HSC AEG SI A ALO LO 2 BL OER FE NO IE Js OR IE ET IE Te, RB Em A BE, VRE SLAW, ACRE ERE A LE I A 8 AMATAMEARRE SAA RM RUM, LER AREF I iF EAA FB Ae A AEE, OTL ST MARCH | CE STORE I BAT HSK AES Ae BE OF 29 He STmRAN SHO BIR SR TARO ARR, RAT NG (9 Sk, PPE AOL aR TT a SRSA ES HY MEE OAR , L8H EA MeO SLD, ARS EA Wy WA Me RH Se ICS MUMS, TAC ENR PMN eR Cea AT AL AOL ASAE RRS LAER HAM, IW FE re 2 Tl ET — A RHE LA ENERO, MC TT RS HTM os, CERES SO OLDEST A ME LCA ie ESHER AS, Th LAC TEN, ROLLE MA RRR ET FE AERA Seah KH AN RLY EA : AT FE SP We, A ALT VA A EL, ATLA TRS CRO, He MSIE AA, CA 9 Se A EE REAM, BHA MARKER FER CT REALS LH IRE SERRE ML Sf BS 5 A Tr eA SEI SR As A AB (i, SORTA te Cem Sr te LAT A — 2 OLE HH BS BAG BEM fl BEA a OR a TERR OUEST H 299182 A(T HRA IM RA IE RB 8 ES A, 9 BOOTH I Ji ($4 xii] A ie Se CFB BALM. IL 5 LAA HH AA 2008, [2]. hee AE mit Pe CARL. Sei, 19996), (SYS EAC MEE ME 5 (RSET A NEAL 2004, (4) [38] Wats RL SEE 24 BBG (BASAL), cb BELA AE PIC ARE ATA, 2006, [s]Robert-S-Kaplan, Anthony+A-Atkinson. Advanced management Accounting[M]. American; Prentice Hall 1998. Ue} LB i e E (M] L AE CA BHE,2006, ( ERB BERT) Application of Modern Managerial Accounting in the Developed Countries ZHANG Jia—wen (Exhou Polytechni Ezhou 436000, Hubei, China) Abstract:it is generally accepted that modem managerial accounting formed in 1950s, and developed aflerwands. It has hecome 4 preliminary theoretical and methodical system. This paper gives a ‘managerial accounting and its application in the developed countries brief analysis about the formation and development of modem Key words:moder managerial accounting: formation; development; application