由于目前我国经济的高速发展,管理会计在企业中的作用也愈发重要,因此需要对企业在管理会计中发现的舞弊现象进行整改,并制定相应的对策建议,加强管理会计在企业中的应用。本文首先对管理会计的概念、职能和作用进行简单概述,然后阐述管理会计在企业中的应用现状及存在的问题,最后提出相应的解决对策。 Due to the rapid economic development in our country, the role of management accounting in the enterprises is becoming more and more important. Therefore, it is necessary to rectify the frauds found in the management accounting of enterprises and formulate corresponding countermeasures and suggestions to strengthen the application of management accounting in the enterprises . This article first gives a brief overview of the concept, function and function of management accounting, and then elaborates the application status and existing problems of management accounting in the enterprise, and finally puts forward corresponding solutions.