本文对管理会计在中国的发展历史进行描述,分析管理会计的产生及发展与国内经济发展宏观政策密不可分。国有企业作为中国社会主义市场经济中不容忽略的重要因素,对推动管理会计在我国发展起至关重要作用。本文结合国有企业特征分析管理会计在国有企业中推行的存在的问题,并根据这些问题提出相应的措施。 This article describes the history of the development of management accounting in China and analyzes that the emergence and development of management accounting are closely linked with the macroeconomic policies of the domestic economy. As an important factor that can not be ignored in China’s socialist market economy, state-owned enterprises play an important role in promoting the development of management accounting in our country. Based on the characteristics of state-owned enterprises, this paper analyzes the existing problems of management accounting in state-owned enterprises and puts forward corresponding measures according to these problems.