Author(s)

Kailong Du

Corresponding Author

Kailong Du

Abstract

With the rapid development of China's national economy, the deepening of economic system reform, and the application and innovation of economic management theory have had a major and far-reaching impact on management accounting. So far, China has not yet been able to form a scientific system of management accounting research system, but with the constant changes in the environment, it is necessary to put forward new and higher requirements for management accounting to meet the needs of social and economic development. This paper aims to systematically analyze the development status of management accounting, and find out the practical problems existing in the application of management accounting in China from the development status, find problems, analyze problems, think about problems, and judge the future development trend of management accounting to propose relevant countermeasures.

Keywords

Accounting Research, Enterprise Management, Society Development