随着经济的发展,管理会计在企业中的应用变得越来越重要,然而目前的管理会计现状却不是十分令人满意,这已引起学术界和实务界的极大关注。如此重要的管理会计为何在推行运用中那么困难呢?什么原因导致的呢?本文在此作些分析,以期对加强管理会计应用与发展的研究,寻求加速管理会计在我国企业管理中推广应用的有效途径有所帮助。 With the development of economy, the application of management accounting in the enterprise becomes more and more important. However, the current status of management accounting is not very satisfactory, which has aroused great attention of academics and practitioners. Why is such an important management accounting so difficult to promote the use of? What causes it? This article makes some analysis, with a view to strengthening the application of management accounting and the development of research, seeking to accelerate the management of accounting in China’s business management to promote the use of Effective ways to help.