管理会计在我国企业中的应用并不广泛,主要是因为其引入我国的时间还较短,整体的大环境对于管理会计并不重视,同时企业本身来说也是倾向于财务会计而忽略了管理会计,且管理会计也极易受到所处市场环境的影响。管理会计作为现代管理的重要手段,应充分发挥其在内部控制、预算管理和业绩考核等方面的积极作用。 The application of management accounting in our country’s enterprises is not extensive, mainly because of the short time of its introduction into our country. The overall environment does not pay much attention to management accounting. At the same time, the management of enterprises also tends to financial accounting while ignoring the management accounting , And management accounting is also very vulnerable to the impact of the market environment. As an important means of modern management, management accounting should give full play to its active role in internal control, budget management and performance evaluation.