加强管理会计在我国中小企业中应用的对策

加强管理会计在我国中小企业中的应用十分必要，但是我国管理会计在中小企业中的应用却存在理论体系不健全、理论与实践脱节、无法适应信息经济的需要、企业管理人员和会计人员业务素质较低等问题。因此，针对这些问题提出了加强管理会计在中小企业中应用的对策。

Countermeasures to Reinforce Application of Management Accounting in Medium-Sized and Small Enterprises in our Country

The writer thinks it is necessary to strengthen the application of management accounting in our medium-sized and small enterprises ,but the application of our management accounting of medium-sized and small enterprises exist many problems, such as theory system faulty, theory and practice be out of joint, not adapt the demand of information economy, business administration personnel and accountant business quality is low etc.. Finally it puts forward countermeasures to strengthen application of management accounting in medium-sized and small enterprises in our country.