面临经济全球化、贸易自由化以及信息网络化的知识经济的到来,以迅速发展的计算机技术和现代网络技术为代表的信息革命向社会生活的深度和广度渗透,高新技术迅速发展,21世纪的经济和管理环境迫使管理会计必须加以创新应用。知识经济时代,企业管理上升到战略管理阶段,管理会计需从满足企业内部分析进展到注重企业内部条件和外部环境变化的综合研究,最终提高企业的竞争力和实现最佳的经济效益。一、传统管理会计方法与内容应用的局限性我国的管理会计是在引进西方管理会计基础上发展起来的,如回归分析、保本点分析、边际成本、经济批量、机会成本等,这些方法在企业应用效果不佳。首先,这些方法都要求在一些假定不变的前提下应用,用静止的观点来看待企业产品,而这些不变的假定前提与企业现实前提存在不吻合现象,如使用简单回归法分离间接费用中的固定成 Faced with the arrival of a knowledge-based economy such as economic globalization, trade liberalization and information networking, the information revolution represented by rapidly developing computer technology and modern network technology infiltrates the depth and breadth of social life, and the rapid development of high and new technologies in the 21st century The economic and regulatory environment has forced management accounting to be innovatively applied. In the era of knowledge-based economy, business management has risen to the stage of strategic management. Management accounting needs to be comprehensively studied from satisfying internal analysis progress to focusing on changes in internal conditions and external environment, ultimately improving the competitiveness of enterprises and realizing the best economic benefits. First, the limitations of the traditional management accounting methods and content applications China’s management accounting is developed on the basis of the introduction of Western management accounting, such as regression analysis, analysis of guaranteed points, marginal costs, economic volume, opportunity costs, these methods in enterprises Poor application effect. First of all, all of these methods require the application of some hypothetical invariably to treat the enterprise product from a standstill viewpoint, and these invariant assumptions do not coincide with the realities of the enterprise, such as using simple regression to separate indirect costs Fixed into