本文从战略思维、预测决策依据、会计人才结构调整、管理会计信息系统等方面探讨了新常态下的管理会计发展特征,从精细化、互联网技术、财务共享服务及人才培养等方面对管理会计的发展提出建议,以期为我国管理会计体系的构建提供参考。 This article discusses the characteristics of management accounting under the new normal from the aspects of strategic thinking, forecasting and decision making, accounting personnel structure adjustment and management accounting information system. From the aspect of meticulousness, Internet technology, financial sharing service and personnel training, Development and make recommendations, in order to provide a reference for the construction of China’s management accounting system.