现阶段很多企业都已认识到管理会计在企业管理中的作用,同时也是管理会计在企业管理中有了一定程度的应用,并且都取得了十分显著的效果。现代企业管理中由于受到内外部多种因素影响,导致管理会计在企业管理中依旧处于较低层次,使企业无法通过管理会计应用而有效实现经济效益最大化这一目标。本文就管理会计在现代企业管理中的应用现状进行简要分析,并进一步讨论了完善管理会计在企业管理中作用的策略。 At this stage, many enterprises have realized the role of management accounting in enterprise management. At the same time, they also have a certain degree of application of management accounting in enterprise management, and have achieved remarkable results. Due to the influence of many internal and external factors in modern business management, management accounting is still at a lower level in business management, so that enterprises can not achieve the goal of maximizing economic benefits through management accounting application. This article makes a brief analysis of the status quo of the application of management accounting in modern enterprise management and further discusses the strategy of perfecting the role of management accounting in enterprise management.