摘要
随着我国市场经济的迅速发展,需要规范以对外报告为主的财务会计,所以管理会计将尤为重要。本文就我国的管理会计的涵义及其在企业中的应用谈几点粗浅看法。
Along with the rapid development of China's market economy,we need to regulate the financial accounting which is mainly for the foreign report.So the management accounting will be particularly important.The paper puts forward some views aiming at the connotation of the management accounting in China and its application in the enterprise.