当前我国管理会计在企业应用中的问题及对策

现代管理会计是从传统的、单一的会计系统中分离出来，成为与财务会计并列而又相对独立的一门综合性交叉学科，旨在为企业管理当局进行有效的决策提供相关信息，并参与决策过程。本文主要论述了管理会计企业应用的现状，影响管理会计应用的原因以及对提高管理会计应用水平的几种方法。

Problems and Countermeasures of Management Accounting Today in Business Application in China

Separated from traditional, unitary accounting system, contemporary management accounting has become a synthetical cross subject which is juxtaposed to financial accounting, but meanwhile , it is also relatively independent. The purpose is to provide business management authorities , which will make effective decision, with relative information , and to take part in the process of making decisions. The present situation of application of management accounting, the reason that affects the application of that and several methods of improving applied capacities of that are discussed in this article.