随着知识经济的逐步显现和世界经济的一体化，企业面临的竞争不仅来自国内更来自国外。面对瞬息万变的外部环境与强大的竞争对手，要实现会计服务经济的宗旨，管理会计在理论、对象、方法等方面均应随着客观经济环境的变化而不断改革、发展和完善。下面，笔者就二十一世纪管理 With the gradual emergence of a knowledge-based economy and the integration of the world economy, the competition facing enterprises is not only coming from abroad but also from abroad. In the face of rapidly changing external environment and powerful competitors, to achieve the purpose of accounting service economy, management accounting should be constantly reformed, developed and improved in theory, object and method with the objective economic environment. Below, I manage the twenty-first century