目前管理会计在我国企业管理中的应用正处于一个关键的转折时期,随着经济的发展,管理会计则显得更为重要,管理会计正日益深入到企业经营管理的各个领域,极大地促进了企业管理的改革与发展。本文从管理会计观念创新的角度分析了当前我国在管理会计领域存在的问题,并就管理会计的发展作了初步的探讨。 At present, the application of management accounting in our country’s enterprise management is at a critical turning point. With economic development, management accounting is even more important. Management accounting is increasingly reaching into all fields of business management and greatly promoting the development of enterprises Management reform and development. This article analyzes the current problems in the field of management accounting from the perspective of management accounting concept innovation, and makes a preliminary discussion on the development of management accounting.