Management accounting generated in the 1930s,a variety of subjects of mutual cross-infiltration complex.With economic development and competition intensifies,management accounting for the internal management of enterprises and the core competitiveness of the cultivation is playing an increasingly important role.This paper reviews the management accounting have been experienced in two major waves of development,promote the development of the historical background and the birth of the results,the similarities and differences between Chinese and foreign management accounting concluded its future direction and management accounting in the development of our country,put China's management of accounting The focus on the development of accounting and management trends. Management accounting generated in the 1930s,a variety of subjects of mutual cross-infiltration complex.With economic development and competition intensifies,management accounting for the internal management of enterprises and the core competitiveness of the cultivation is playing an increasingly important role.This paper reviews the management accounting have been experienced in two major waves of development,promote the development of the historical background and the birth of the results,the similarities and differences between Chinese and foreign management accounting concluded its future direction and management accounting in the development of our country,put China's management of accounting The focus on the development of accounting and management trends.