我国引进管理会计已经很多年,也取得了一些显著的成效,但是仔细分析下来仍旧存在很多问题。大多数企业对于管理会计的认识都比较模糊,因此在管理方面也就出现欠缺。为了适应当代我国发展的需求,实施管理会计改革已经成为了国家加强经济建设的重要途径。本文通过对管理会计现状的分析,并对如何加强管理会计的发展与应用进行深入探讨,并提出相应的建议。 China has introduced management accounting for many years and made some remarkable achievements. However, there are still many problems after careful analysis. Most enterprises have a vague understanding of management accounting and hence lack of management. In order to meet the demand of our country’s development at present, the implementation of management accounting reform has become an important way for the country to strengthen its economic construction. This article analyzes the status quo of management accounting, and discusses how to strengthen the development and application of management accounting, and puts forward corresponding suggestions.