我国自上个世纪八十年代初开始对管理会计理论进行学习和研究,并逐步在企业中得到推广和应用,也取得了一定的实际效果。但在实际应用中也存在许多问题需要改进和提高,如:认识不足,队伍薄弱,会计人员业务水平不高等等,管理会计的实际效果并不明显,甚至滞后。那么如何提高管理会计的实效性呢?当前提高管理会计实效性的方法有很多如:总结推广成功经验并加以推广,或者是通过培训,强化企业经理与财务人员的管理会计知识,使之自觉地应用管理会计工作 Since the beginning of eighties of last century, China began to study and study management accounting theory, and gradually promoted and applied in the enterprise, and achieved some practical results. However, there are many problems in practical application that need to be improved and improved. For example, lack of understanding, weak teams and poor professional level of accounting staff, the actual effect of management accounting is not obvious or even lagging behind. So how to improve the effectiveness of management accounting? At present, there are many ways to improve the effectiveness of management accounting, such as: summing up the successful experience of promotion and promotion, or through training to strengthen the management accounting knowledge of managers and financial staff, so consciously Application Management Accounting