本文主要从管理会计在基建企业应用中所面临的问题和管理会计在基建企业中的应用对策这两个方面分析管理会计在基建企业中的应用,为从事相关的工作的人员提供了参考意义。 This paper mainly analyzes the application of management accounting in infrastructure enterprises from the aspects of the problems that management accounting faces in the application of infrastructure enterprises and the countermeasures of management accounting in the construction enterprises, which provides reference for those engaged in relevant work.