1摘要管理会计是企业进行日常经济管理的一种重要手段，在经济不断发展的局势下，我国也引入了国外一些优秀的管理会计理论为我国所利用，但在目前看来，由于引进的时间比较晚，发展的还不成熟，但管理会计的重要性使的我们不得不直面它所存在的各种问题，本文就管理会计的概念与基本内容、重要性、现状、存在的一些经营管理问题，在分析问题后提出了一些解决管理会计问题的方法，在查找文献杂志的基础上进行整合，分析各学者作者的观点方法，具有一定的现实指导意义。关键词：管理会计；现状；对策和建议2Abstract Management accounting is an important means of enterprise management. In recent years, with the continuous development of economy, China has also introduced some excellent management accounting theories from foreign countries for our use. But at present, due to the late introduction and immature development, the importance of management accounting is that we have to face all kinds of problems existing in it directly. This paper focuses on management accounting Accounting concept and basic content, importance, current situation, some existing problems, and put forward countermeasures and suggestions for solving these problems in various aspects. On the basis of searching literature and magazines, it is of practical significance to integrate and analyze the viewpoints and methods of the authors.Key words: management accounting; current situation; countermeasures and suggestions3目录1 引言--------------------------------------------------------------52 管理会计的现状分析------------------------------------------------5 2.1 管理会计的概念----------------------------------------------52.2 管理会计的职能----------------------------------------------6 2.2.1 规划与决策---------------------------------------------62.2.2 控制和业绩评价----------------------------------------62.3 我国企业的管理会计现状分析----------------------------------72.3.1 受到环境的限制--------------...
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