摘 要近年来我国开始对管理会计进行研究，医药行业作为近几年的高速发展行业，如若能将管理会计思维运用到医药企业的方方面面，对于企业的发展将起到质的飞跃。但是实施的具体措施，要根据我们对管理会计的边界研究。本文通过对医药行业研发支出大，研发周期长，研发风险高的特点进行分析，将管理会计思维融入企业的财务分析和日常运营等方面。并以制药行业的领头羊复星医药为案例，对其研发阶段的风险及战略进行研发支出的研究，对其提出自己的建议。关键词：管理会计；边界研究；医药行业AbstractIn recent years, China has begun to conduct research on management accounting. The pharmaceutical industry, as a rapidly developing industry in recent years, will make a qualitative leap in the development of enterprises if management accounting thinking can be applied to all aspects of pharmaceutical enterprises. However, the specific measures to be implemented should be studied according to the boundary of management accounting. This paper analyzes the characteristics of large r&d expenditure, long r&d cycle and high r&d risk in the pharmaceutical industry, and integrates management accounting thinking into the financial analysis and daily operation of enterprises. Taking fosun pharmaceutical, a leader in the pharmaceutical industry, as a case study, the research and development expenditure of its risks and strategies in the research and development stage is studied, and Suggestions are put forward.Key words: management accounting;boundary research; pharmaceutical industryII目 录一、 引言...............................................1二、国内外研究综述.......................................1（一）国内管理会计研究现状........................................1（二）国外管理会计研究现状........................................3三、以管理会计为核心的医药行业问题分析.......................3（一）医药行业应用管理会计思维存在的问题.................................................
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