会计的管理职能受中国传统管理理念的影响,在企业管理中一直不被重视,其作用弱化,伴随着管理会计概念的逐步引入,管理职能作用虽得到了一定改善,但却仍有待提高。 The management function of accounting is influenced by the traditional Chinese management concept. It has not been taken seriously in the management of the enterprise. Its function is weakened. With the gradual introduction of the concept of management accounting, the function of management has been improved, but it still needs to be improved.