浅谈管理会计在应用中的若干问题

管理会计理论自20世纪70年代起引进我国以来已有近三十年的历史，但一直没有得到广泛应用，这在一定程度上阻碍了企业经济效益的提高。21世纪新经济的出现和管理环境的变化要求管理会计必须创新和发展。本文就如何提高管理会计在企业中的应用水平，提出了若干建设性意见。

Some Questions in the Application of Administrative Accounting

It has been over 20 years since the theory of administrative accounting was introduced to our country in the 70's of the 20'th century,but it hasn't been popularized widely yet.Thus it hindered the improvement of the enterprise's economic benefits to a certain extent.Administrative accounting is expected to make innovations and improvement and play its administrative role under the new economic and administrative environment in the 21st century.In the article,the author gives some points of view on how to improve the application level of administrative accounting in the enterprises.