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管理会计在国外企业得到了广泛应用,但国内企业对管理会计的重视程度还不够,在财务管理中管理会计的重要作用未完全发挥出来,甚至陷入困境。提高对管理会计的重视、建立管理会计信息系统、推行管理会计规范化、加强管理会计人才培养、加强理论与实践的融合、营造公平和自由竞争的环境,可使管理会计走出困境。
Management accounting has been widely used in foreign enterprises. However, domestic enterprises pay little attention to management accounting. The important role of management accounting in financial management has not been fully realized or even is in a dilemma. Improve the management of accounting attention, the establishment of management accounting information system, the standardization of management accounting, management personnel training to strengthen and strengthen the integration of theory and practice, to create a fair and free competition environment, management accounting can get out of the woods.