Along with social economy's development and science's and technology's changing with each new day, cost management accountant takes in the accounting a young branch discipline, will be strengthening the enterprise internal operation to manage and enhances the business economic benefit aspect the function to be able to be getting bigger and bigger. In our country at present especially so. This article through develops to our country cost management accountant reviews and forecasts, carefully examines the cost management accounting study focal point with historical and the development judgment the evolution, with the aim of discovering to its futurology and the practice utilization beneficial enlightenment. the article first reviewed has analyzed our country cost management accountant more than 50 years development and the application present situation, had pointed out in its foundation our country cost management accountant existed the question and has carried on the profound analysis, how simultaneously to solve these problems to carry on the detailed elaboration. Finally forecast which the trend of development carries on to the 21st century our country cost management accountant: The illustrative case research, the theory and the practice close union will become the futurology direction; In the future developmental strategy management accounting will become the important domain which management accounting will study; The cost of operation law and the target cost law will become in the future management accounting the application mainstream; Financial and non-financial norm's balanced becomes in management accounting the achievements inspection important means. the modern enterprise facing the intense market competition, made clear the huge space which from a side our country cost management accountant developed, Chinese accountant has learned to increase the cost management accounting study dynamics is day by day ultimately.