管理会计体系建设问题是企业管理会计发展中一个亟需解决的问题。管理会计体系能否信息化是评价当前各种“版本”管理会计体系科学性的重要标准。根据软件开发过程中的“顶层设计”理论,本文分析了当前管理会计边界与体系的认识偏差,界定了管理会计体系的外部边界,并构建了由内容维、过程维、技术维三个维度组成的内部管理会计立体体系。 The problem of building management accounting system is an urgent problem to be solved in the development of enterprise management accounting. Whether the management accounting system can be informatized is an important standard to evaluate the current scientific management system of accounting. According to “top level design ” theory in software development process, this paper analyzes the current understanding of management accounting boundary and system deviation, defines the external boundary of management accounting system, and builds the content dimension, process dimension, technical dimension three Dimensional composition of the three-dimensional internal management accounting system.