改革开放以来,我国科技界开始引进管理会计学说并在理论界和实务中推广应用。管理会计在我国事业单位中的应用与发展正处在一个关键的转折点。随着客观环境的变化,管理会计在我国事业单位中的应用更为广泛。文章提出了管理会计应用于事业单位的措施。 Since the reform and opening up, China’s science and technology sector has begun to introduce management accounting theory and its application in theory and practice. The application and development of management accounting in our institutions are at a crucial turning point. With the change of objective environment, management accounting is more widely used in public institutions in our country. The article puts forward the measures of applying management accounting to public institutions.