管理会计改革热潮已经来临,广大事业单位如何抓住这一机遇提升单位管理水平,值得深入思考。本文从管理会计与财务会计的联系和区别入手,分析了事业单位运用管理会计的必要条件,提出了事业单位运用管理会计的切入点,以期为事业单位管理会计应用实务提供参考。 The upsurge of management accounting reform has arrived, and how to seize this opportunity to promote the unit management level of numerous public institutions deserves deep consideration. This article begins with the connection and difference between management accounting and financial accounting, analyzes the necessary conditions for the institution to apply management accounting, and puts forward the entry point for the institution to use the management accounting in order to provide reference for the institution management accounting application practice.