随着社会的不断发展,经济环境也在不断的变化中,在这个过程中,管理会计发挥了非常大的作用,不管是在国内还是国外,管理会计在企业管理中都占到了一个非常重要的位置。但是总体来讲,我国目前的管理会计还处在一个刚刚起步的位置,因此,在很多方面都存在一定的问题,如今经济形势也在不断的变化,因此,我国应该对管理会计进行研究对如今的管理会计方式进行创新,以此来适应当今的新经济环境。 With the continuous development of society, the economic environment is also constantly changing. In the process, management accounting has played a very big role. Management accounting has taken a very important role in business management both at home and abroad position. However, on the whole, our current management accounting is still in its infancy, therefore, there are some problems in many aspects. Nowadays the economic situation is constantly changing. Therefore, our country should study the management accounting to the present Management accounting innovation, in order to adapt to today’s new economic environment.