随着社会与经济的发展,科学技术的突飞猛进,传统的会计准则格于成例,已经不能解决当下社会的需求。在新的经济时代下,管理会计应运而生,以一种全新的方式为公司注入了新的生命力,,并在企业的经营管理过程中发挥着重要的作用,逐渐成为企业从自身内部提升竞争力的一种手段,为企业的长期、可持续发展提供了坚实而又全面的保障。 With the development of society and economy, the science and technology are making great strides. The traditional accounting standards are just examples and can no longer meet the needs of the present society. In the new era of economy, management accounting came into being, in a new way for the company has injected new vitality, and in the process of business management plays an important role, and gradually become enterprises from within themselves to enhance competition A means of force, for the long-term, sustainable development provides a solid and comprehensive protection.