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1、IntroductiontothepresentsituationanddevelopmentofmanagementaccountingtheconnotationofmanagementaccountingManagementaccountingistheaccountingandmanagementdirectlycombinedwithacomprehensivediscipline,itisbasedonmodernmanagementtheory,usingaseriesofspecialmethodsandtechniques,forfinancialaccountingand
2、statisticsandotherrelevantinformationtocarryontherecognition,measurement,sorting,comparisonandanalysis,toorganizetheinternalmanagementpersonnelatalllevelsthroughouttheorganizationandindividualresponsibilitytoitsunitcurrentandfutureeconomicactivityforecast,decision-making,planning,controlandevaluati
3、on,themanagementauthoritiesforrationalallocationoftheirresourcesandusetoprovidescientificbasistomakeoptimaldecision.Managementaccountingsubjectsincludebusinessleadersandmanagementpersonnel,askingthemtonotonlythefiercecompetitionbetweenmodernenterprisestounderstandtheoperationandmanagement,andknowle
4、dgeofmanagement,andmanagementdependsonmanagementaccountingprovidesthemanagementdecisionofinformation.Therefore,theenterpriseleader'sownperspectiveaswellastheimportanceofmanagementaccounting,directlyaffecttheapplicationofmanagementaccountingintheenterprise.Inaddition,theapplicationofmanagementaccoun
5、tingneedtoadoptflexibleandvariedmethodstocollecting,sorting,processingallkindsofinformation,objectivelyrequirestobeabletodotheworkofhighlyqualifiedmanagementaccountingpersonnel,shouldnotonlyhavethemanagementconsciousness,themasterofmanagementaccounting,economics,predictionandstatisticsknowledge,but
6、alsoshouldknowtheorganizationalbehavior,psychologyandotherrelatedsocialscienceknowledge,tothemanagementaccountingtheoryintopractice,makethemgivefullplaytotherole.thepresentsituationofthemanagementaccountinginourcountryAtpresent,ourcountryenterprisemanagementmodeisstillinthebuildingofmanagementaccou
7、ntingaspartofenterprisemanagement,whetherinthetheoreticalresearch,stillexistmanydeficienciesinthepractice,mainlydisplaysinthefollowingareas:First,thetheoryhasnotformedasetofrelativelyscientificmanagementacc
