管理会计在企业管理乃至经济管理中具有基础支持和战略支撑的作用,全面推进管理会计体系建设,积极打造长期可持续的竞争优势,是经济发展的必然要求,也是进一步深化会计改革发展的重点方向。本文从管理会计的概念、内容等出发,分析了管理会计运用的现状,并提出发展管理会计的一些途径。 Management accounting has the basic support and strategic support in the business management and even the economic management. To promote the construction of the management accounting system in an all-round way and to create long-term sustainable competitive advantage is the inevitable requirement of economic development as well as the key direction to further deepen the accounting reform and development . Based on the concept and content of management accounting, this paper analyzes the status quo of management accounting application and puts forward some ways to develop management accounting.