全面推进管理会计体系建设,是顺应会计科学发展的必然选择。管理会计在行政事业单位的应用和发展相对滞后,在提供规划、决策、控制和评价等方面的作用未得到有效发挥。本文针对管理会计运用中存在的主要问题及难点,提出相应建议和对策,以期为管理会计在行政事业单位的应用和发展提供有益的参考。 To promote the construction of management accounting system in an all-round way is an inevitable choice to conform to the development of accounting science. The application and development of management accounting in administrative institutions lag behind and the role of management accounting in providing planning, decision-making, control and evaluation has not been brought into full play. This article aims at the main problems and difficulties in the application of management accounting, and puts forward corresponding suggestions and countermeasures in order to provide useful reference for the application and development of management accounting in administrative units.