浅谈管理会计在企业运用中存在的问题及对策

会计系统是企业管理体制中的一个不可缺少的重要组成部分，会计系统要根据企业经济环境的变化而变化，使企业能够健康成长。管理会计对企业的有效管理以及可持续发展起着非常重要的作用。本文首先阐述了什么是管理会计，其次论述了管理会计在企业运用中存在的问题，最后，本文提出了如何解决管理会计在企业运用中所存在的问题。

A Brief Discussion on the Problems in Enterprise Applica. tion of Management Accounting and the Countermeasures

Accounting system is an important and indispensable part in enterprise management system, for it can promote an en- terprise＇s healthy development. Management aeeounting plays a pivotal role in an enterprise＇s effective management and sustain- able development. This paper firstly interprets the definition of management accounting, and then discusses the problems in en- terprise application. Finally, it proposes how to solve the prob- lems.