随着企业和政府从事的大型投资资本项目在数量上及规模上的不断增长 ,资本项目的管理就越来越重要。本文列举了项目管理和企业日常经营管理的区别以及它们所涉及到的管理会计处理过程———项目的计划阶段、项目的执行阶段、成本的计划、成本控制、项目的期中及最后评估和审计等。最后得出结论 ,会计人员应该经过更加严格的学习培训 ,以便他们在大型投资资本项目这一领域发挥他们更大的作用 As the scale and size of large-scale investment capital projects undertaken by enterprises and governments continue to grow, the management of capital projects is becoming more and more important. This article lists the difference between project management and daily operation and management of enterprises and the management accounting process involved in them --- the planning phase of the project, the implementation phase of the project, the planning of the cost, the cost control, the mid-term and final evaluation and audit of the project Wait. Finally, it is concluded that accountants should undergo more rigorous training in learning so that they can play a bigger role in the field of large-scale investment capital projects