从目前行政事业单位会计工作现状来看,管理会计在行政事业单位日常工作中涉及较少且针对行政事业单位管理会计理论不完善,在实务上缺乏应用的环境及基础。本文通过了解和阐述管理会计的概念,分析行政事业单位管理会计的重要性及目前行政事业单位会计工作的现状,进而提出解决现阶段行政事业单位管理会计工作的一点建议。 Judging from the current status of accounting work in administrative units, management accounting involves less in the routine work of administrative units, and lacks the environment and basis for practical application of management accounting theory. By understanding and elaborating the concept of management accounting, this paper analyzes the importance of management accounting in administrative units and the present status of accounting work in administrative units, and puts forward some suggestions to solve the administrative accounting work of administrative units at this stage.