21世纪是知识经济时代,也是全球经济融合的时代,越来越多的外资企业进入中国市场,同时中国的企业也在不断地走向世界。面对充满竞争和机会的新世纪,我们不但要总结国内先进的管理经验和方法,更要了解国际发展动态,学习西方先进的管理管理思想和方法。在现代市场经济的条件下,激烈的市场竞争是企业会计的转换功能,及时管理所必要的事前,关于事的财务信息。决定了企业的应用管理会计重要的战略地位。一、管理会计的内涵 The 21st century is an era of knowledge economy and also an era of global economic integration. More and more foreign-funded enterprises have entered the Chinese market, meanwhile, Chinese enterprises are also constantly moving toward the world. Faced with a new century full of competition and opportunity, we must not only summarize the advanced management experience and methods in our country, but also understand the developments in the world and learn from the advanced Western management thinking and methods. In the modern market economy conditions, the fierce market competition is the conversion function of enterprise accounting, timely management of the necessary financial information on things. The decision of the enterprise application management accounting important strategic position. First, the connotation of management accounting