作为现代企业管理科学理念中的重要组成部分,管理会计对于企业经营管理制度相对较不完善的中小型企业在增强内部控制与管理、提高企业经济效益、增强企业市场竞争实力上均有着重要的作用。本文结合管理会计的内涵及其工作方法,对管理会计在中小企业中的应用进行了探讨。 As an important part of the scientific concept of modern enterprise management, management accounting plays an important role in enhancing the internal control and management, improving the economic efficiency of enterprises and enhancing the market competitiveness of SMEs that have relatively imperfect management systems. . In this paper, the connotation of management accounting and its working methods, management accounting in SMEs are discussed.