the. If the strengthened management accounting management function, not only the content of financial management can all receive, cost accounting, also can be merged into the management accounting China now cost management section.The discussion about the management accounting attributes and enlightenmentCompared with various definitions from academia, the above analysis, the author thinks, management accounting is the use of a series Coach Outlet of recognition, measurement method and collect and analysis, compilation, interpretation, transfer and improve the process for enterprise or organization managers for predicting and management, strategic decision of cost management and financial management aspects of financial and non-financial information and to participate in decision-making information management system, which provides the information in a certain extent to Stockholders, creditors and regulators etc. Coach Wallets Provide decision support.Second, the construction of management accounting theory systemThe above understanding of management accounting attribute theory system needs to solve the answer of the function, etc, perhaps target for management accounting theory system construction.In the above definition, management accounting is a management information system, not only to the enterprise management at all levels to provide information, and to participate Coach in the decision in a certain extent. This information should be in financial accounting, internal management and relevant financial and cost of all financial and non-financial information, Not only is the historical information, the future is more information, help planning and control and evaluation decision information. At the same time, provide information on the enterprise decision-making advice for the corresponding Coach Bags to the enterprise can also top management.The maximum value increment is management accounting and financial management goal, the goal of the maximization of enterprise value, also is a cost accounting cost control, cost reduction targets.Third, to the management accounting system perfect enlightenmentThe analysis also mentioned before, management accounting and financial management, cost accounting, eliminating the need to integrate content between Coach Purses them, to establish a repetition of complete and systematic disciplinary system. The above definition of clear, is the integration of financial management and cost accounting will belong to the management accounting discipline, establish a general management accounting system. Management accounting, financial management and cost management includes two parts: part of financial management in accordance with the existing financial management system, Coach Handbags investment and financing, from the operation of enterprises, distribution of profits, the capital movement process forecasting, decision-making, plan, control, Cost management section of integrating need cost accounting and management accounting cost behavior, such as cost forecast, decision-making cost, the standard cost and responsibility cost and cost of cost, the relevant contents of accounting, planning and control, cost accounting and control,