管理会计即内部报告会计,是企业内部为提高经济效益实现企业价值而开展的经济管理活动,已被营利性机构广泛采用。当前管理会计在事业单位的应用和推行程度如何,应用和推广的必要性和现实意义何在,针对这样问题,作者进行了探索和思考,希望引起事业单位管理人员的足够重视,积极实现财务会计向管理会计的转型,完善管理会计体系建设,实现事业单位社会效益和资源耗费的合理配置。 Management accounting is the internal reporting of accounting, is to improve the economic efficiency of enterprises to achieve business value of the economic management activities, has been widely used by for-profit organizations. The current management accounting in the public utilities application and implementation of the degree of necessity and practical significance of application and promotion, in response to such problems, the author has explored and thinking, hoping to arouse enough attention of managers of institutions, and actively implement the financial accounting The transformation of management accounting, improve the construction of management accounting system, and realize the rational allocation of social benefits and resource consumption of public institutions.