新常态是我国在2014年5月提出的,它的内涵包括了与以往的经济发展更具有合理结构、复杂分工、形态高级、经济稳定的发展态势,同样包含了与国际新常态相适应的减慢经济增长速度等含义。经济的发展关键在于会计的作用,经济健康运行的必要条件就是会计,并且会计作为经济稳定秩序运转的必要工具,在经济新常态的态势下面临的挑战及应对方法,是值得让社会各界人士深思的问题,基于以上的内容,经济新常态下管理会计的发展是本文探讨的主要问题。 The new normal is proposed by China in May 2014. Its connotation includes a more rational structure, a more complex division of labor, a more advanced form of economy and a stable economic development trend than previous economic developments. It also includes the reduction of economic growth in line with the new international normal. Slow economic growth rate and other implications. The key to the economic development lies in the role of accounting. The necessary condition for the healthy operation of the economy is accounting. And accounting as an essential tool for the operation of a stable economic order, the challenges and coping measures to be faced in the new economic normal are worth pondering over the people in the community Based on the above, the development of management accounting under the new economic normal is the main issue discussed in this paper.