会计作为新时代背景下企业管理科学中的主要内容之一,能够有效的优化企业内部管理,提升企业的综合效益。目前,我国中小企业开始逐渐的成规模型发展,企业之间竞争力越来越强,中小企业想要在这种经济实际情况下立足,必须由自身发展、创新做起,以强而有效的管理来提升自我的综合竞争实力。管理会计直接服务企业管理,融合了现代企业管理和会计,对推动企业可持续发展有着不可或缺的作用和价值。 Accounting as one of the main contents of business management science in the new era, accounting can effectively optimize the internal management of enterprises and enhance the overall efficiency of enterprises. At present, the SMEs in our country have gradually developed into a formal and modeled development, and their competitiveness has become more and more strong. SMEs want to gain a foothold in such economic realities and must start from their own development and innovation to be strong and effective Management to enhance self-comprehensive competitiveness. Management accounting direct service business management, integration of modern enterprise management and accounting, to promote sustainable development of enterprises has an indispensable role and value.