摘 要随着国家紧急的经济的发展和时代的进步,发展管理会计已成必然趋势。一个合理的管理会计决策能够有效地帮助提高企业控制水平、风险管理和竞争优势,促进企业的战略决策和绩效管理。本论文以系统分析企业中管理会计的发展和现状为出发点,研究现有企业在管理会计应用中存在的实际问题,继而分析问题、思考问题,并进行有针对性的对策探讨,进而为管理会计的应用推广寻求有效途径。关键词:管理会计;应用现状;原因分析IAbstractThe development of management accounting is an inevitable trend in the economic rise and the progress of era, the enterprises in promoting the strategic decision-making, enhance the competitive advantage, strengthen risk management, enhance the level of control and improve the performance management, etc., have to be reckoned with. The purpose of this paper is to analysis of management accounting in the enterprise application system present situation, the development present situation, and find the management accounting in the practical problems existing in the enterprise applications, then analyze and ponder over a problem, and the countermeasures for the targeted, and then search for an effective way to promote for the application of management accounting.Key words: management accounting; Application status; Cause analysis,II目 录独创声明........................................................................................................................I摘要...............................................................................................................................IIAbstract........................................................................................................................III引言................................................................................................................................1一、我国管理会计应用现状的概要..............................................................................