管理会计是企业的一种会计信息处理系统,通过专门方法收集和处理相关信息,从而为企业的经营管理决策提供依据,调节企业资金运转,最终达到提高企业经济利益的目的。本文主要分析了现代管理会计的基本理论,探讨其在我国经营管理中的应用。 Management accounting is an accounting information processing system of an enterprise. It collects and processes relevant information through specialized methods so as to provide basis for enterprise’s management and decision-making and regulate the operation of enterprise funds so as to ultimately achieve the purpose of raising the economic interests of the enterprise. This article mainly analyzes the basic theory of modern management accounting and discusses its application in the management of our country.