| 摘要 | 第8-9页 |
| Abstract | 第9-10页 |
| 1 Introduction | 第11-27页 |
| 1.1 Research background | 第11-13页 |
| 1.2 Purpose and Significance of the Research | 第13-15页 |
| 1.2.1 Purpose of the Research | 第13-14页 |
| 1.2.2 Significance of the Research | 第14-15页 |
| 1.3 Review of domestic and foreign research | 第15-25页 |
| 1.3.1 Review of foreign research | 第15-20页 |
| 1.3.2 Review of domestic research | 第20-24页 |
| 1.3.3 Brief review of research literature | 第24-25页 |
| 1.4 The main content and method | 第25-27页 |
| 1.4.1 The main content | 第25-26页 |
| 1.4.2 The main method | 第26-27页 |
| 2 Related concept and the theoretical foundation | 第27-32页 |
| 2.1 The theoretical foundation | 第27-29页 |
| 2.1.1 Management accounting | 第27-28页 |
| 2.1.2 The characteristics of management accounting | 第28-29页 |
| 2.2 Related concepts | 第29-32页 |
| 2.2.1 Externalities theory | 第29-30页 |
| 2.2.2 Contingency theory | 第30页 |
| 2.2.3 Principal-agent theory | 第30-32页 |
| 3 The present situation of the development of management accounting in Vietnam | 第32-40页 |
| 3.1 An overview of the management accounting system in Vietnam | 第32-33页 |
| 3.2 Application of management accounting in Enterprises | 第33-35页 |
| 3.3 Analysis of the results of questionnaire survey | 第35-40页 |
| 3.3.1 Prediction and decision | 第36-38页 |
| 3.3.2 Cost control | 第38页 |
| 3.3.3 Comprehensive budget | 第38-39页 |
| 3.3.4 Performance evaluation | 第39-40页 |
| 4 Problems and causes that affect the development of management accounting in Vietnam | 第40-48页 |
| 4.1 Survey results based on questionnaire survey nt accounting in Vietnam | 第40-42页 |
| 4.1.1 Incomplete management accounting system | 第40页 |
| 4.1.2 The quality of management accounting personnel needs to be improved | 第40-41页 |
| 4.1.3 Weak management accounting consciousness of enterprise managers | 第41页 |
| 4.1.4 Low level of management accounting information | 第41页 |
| 4.1.5 The theoretical research and practice of management accounting disjointed | 第41-42页 |
| 4.2 The specific factors affect management accounting in Vietnam | 第42-48页 |
| 4.2.1 Internal factors | 第42-45页 |
| 4.2.2 External factors | 第45-48页 |
| 5 Other countries and China's advanced experience in management accounting for reference | 第48-58页 |
| 5.1 The advanced experience of management accounting in the United States | 第48-50页 |
| 5.2 The advanced experience of management accounting in France | 第50-51页 |
| 5.3 The advanced experience of management accounting in Japan | 第51-55页 |
| 5.4 The advanced experience of management accounting in China | 第55-56页 |
| 5.5 Summary of advanced experience in other countries' management accounting | 第56-58页 |
| 6 Suggestions to promote the development of management accounting in Vietnam | 第58-63页 |
| 6.1 Establishing a characteristic accounting management system | 第58-59页 |
| 6.2 Improving the professional quality of Management Accountants | 第59-60页 |
| 6.3 Training management accounting consciousness of enterprise managers | 第60-61页 |
| 6.4 Improving the information level of management accounting | 第61页 |
| 6.5 Strengthening the test of management accounting theory in practice | 第61-63页 |
| 7 Conclusion | 第63-65页 |
| Acknowledgement | 第65-67页 |
| Appendix | 第67-70页 |
| Reference | 第70-72页 |
