加强我国管理会计的发展和应用摘要近几年，限制企业发展的主要问题还是企业的管理问题。而内部管理制度不完善、缺乏管理决策的信息、内部控制力度不够等问题是大多数企业都存在的问题。因此，加强我国企业管理是现代企业刻不容缓的事情。而管理会计就是为了满足企业加强内部经济管理和实现组织目标的需求而渐渐产生和发展的，它也是企业管理的重要支持系统，其最终目标是改善企业经营管理，提高经济和社会效益。本论文以管理会计为视角，对我国管理会计的影响因素进行分析，对管理会计的未来发展方向提出对策。本文的第二部分深入探讨了管理会计在我国企业中的发展和应用现状，通过分析我国企业管理存在的问题，包括企业内部原因和外部原因，说明管理会计在我国企业的发展和应用中还面临着一些因难和挑战。本文的第三部分运用了实证分析法，对阳光服装厂中标准成本制度的运用进行了实例分析。本文的最后一部分对我国在社会主义的市场经济条件下，发展和应用管理会计提出了几点对策。AbstractIn recent years,the main promble of restricting enterprise development isenterprise management issues.And the internal management system is not pefect,thelack of management decision-making information,internal control is not enough andother issues are the prombles of most enterprises.Therefore,it is urgent tostrengthen the management of enterprises in our country.And management accountingis to meet the enterprises to strengthen the internal management of the economyand demands of realizing organizational objectives and has gradually developed itis also the important supporting system of enterprise management,its ultimate goalis to improve the operation and management of enterprises,improve the economicand social benefits.This paper analyzes the influencing factors of China'smanagement accounting from the perspective of management accounting,and putsforward countermeasures for future development direction of managementaccounting.The second part thoroughly discusses the development and application statusof management accounting in our country enterprises,through the analysis ofprombles existing in the management of enterprises in China,including internaland external reasons,and suggests that management accounting in the developmentand application of enterprises is also facing some difficults and challenges.Thethird part uses the empirical analysis methord,and makes an empirical analysison the application of standard cost system in the sunshine garment factory.Thelast part puts forward some countermeasures for the development and applicationof management accounting under the condition of socialist market economy in China.Keywords management accounting;development;application;countermeasure