Author(s)

Yanhong Ma

Corresponding Author

Yanhong Ma

Abstract

With the development of social economy and the progress of science and technology, the internationalization of management accounting in China has been accelerated obviously. However, at present, the level of management accounting in China needs to be improved, and most enterprises are still in the initial stage. Although management accounting has been used in large and medium-sized enterprises, it has not been applied in most small enterprises and business service enterprises. Management accounting is an accounting branch developed from the management needs of enterprises themselves to meet the needs of enterprise managers in analyzing management performance and making decisions on enterprise behavior. The development of management accounting theory plays a significant role in optimizing the execution of internal accounting reports and promoting the scientific management of enterprises. For the optimization of the enterprise's own development, management efficiency has a significant role in promoting. Based on the practical experience of enterprise management, this paper explores the problems existing in the development of China's management accounting theory, and then discusses the main strategies of optimizing China's management accounting with the practical results of the problem exploration.

Keywords

Management Accounting; Theory Development; Problems; Countermeasure