管理会计方法在我国的运用程度太低,影响我国企业的管理效率和国际竞争力。建立科学的管理制度是我国企业目前急需解决的问题,管理会计已成为我国提高经营决策水平和加强管理控制能力的重要工具。为此,我国会计人员必须结合我国国情,从实际出发来解决管理会计运用中出现的问题。 The application of management accounting methods in our country is too low, affecting the management efficiency and international competitiveness of Chinese enterprises. The establishment of a scientific management system is an urgent problem to be solved by our country’s enterprises. Management accounting has become an important tool for our country to improve its management decision-making level and strengthen its management and control ability. To this end, our accounting staff must be combined with our national conditions, starting from the reality to solve the problems in the management accounting.