在新经济大环境下,在加强企业管理与提升企业竞争力方面管理会计发挥着巨大的作用。管理会计在世界范围内都得到了快速发展,获得了企业的高度评价。而中国管理会计水平不论是在思想观念上还是企业推广应用方面都尚处于初级阶段。要想深入了解创新管理的必要性、分析影响去创新的障碍性因素、并提出解决方针、满足现代管理的需要,中国企业管理会计能力还需要得到进一步的提升。 In the new economic environment, management accounting plays a huge role in strengthening enterprise management and enhancing enterprise competitiveness. Management accounting in the world have been rapid development, access to the company’s highly praised. However, the level of China’s management accounting is still in its infancy in terms of ideology and concept and promotion of enterprises. In order to understand the necessity of innovation management, analyze the obstacles affecting innovation, and propose solutions to meet the needs of modern management, the management power of Chinese enterprises needs to be further improved.