摘 要现代管理会计已从传统单一的会计系统中分离出来，成为一门综合多种学科的边缘学科。它作为现代会计的一个分支，是现代企业管理的重要工具。管理会计包括决策分析、预算编制、成本分析以及责任会计的推行等。随着经济的进展，以民营、私营和个体工商户为主的中小企业，已经成为促进中国经济持续快速健康进展的重要力量.企业管理进展的趋势是会计工作的重点由过去单纯的“资产计价，确定收益”向“目标与控制”管理转化，现代市场经济条件下，激烈的市场竞争要求企业会计转变职能,及时反映管理所需要的事前、事中的财务信息。随着我国加入世界贸易组织，中小企业将面临更为激烈的市场竞争。激烈的市场竞争要求企业会计转变职能,及时反映管理所需要的事前、事中的财务信息。这些决定了中小企业应用管理会计具有重要的战略地位。关键词：管理会计；中小企业；应用；对策讨论。AbstractModern management accounting separation from the traditional single accounting system, interdisciplinary become a comprehensive variety of disciplines。 As a branch of modern accounting, is an important tool of the modern enterprise management 。 Management accounting, including decision analysis ， budgeting, cost analysis ， and implementation of responsibility accounting 。 With economic development, small and medium enterprises， mainly private， private and individual businesses have become an important force to promote sustained ， rapid and healthy development of China's economy. The trend of the development of enterprise management accounting work focus from pure assets denominated determine income "to target and control” management into the modern market economy conditions, the fierce market competition requires companies accounting change their functions ， timely reflect management needs before, during financial information 。 With China's accession to the WTO ， small and medium enterprises will face more intense competition in the market。 The fierce competition in the market requirem...
