摘要：摘要：我国管理会计应用管理制度还不完善，管理会计应用水平有限，专业人才稀缺等问题将会严重地制约我国管理会计工作的 成效。但在当前的发展过程中，企业会计的实施与普及绝非一朝一夕之事，还有待于进一步的探索、实践与总结。文章从理论上 对我国目前的财务状况进行了研究，并给出了相应的解决办法。
Abstract: China's management accounting application management system is not perfect, the application level of management accounting is limited, the scarcity of professional talents and other problems will seriously restrict the effectiveness of China's management accounting work. But in the current development process, the implementation and popularization of enterprise accounting is not a matter of a day, which still needs to be further explored, practiced and summarized. This paper studies the current financial situation of our country theoretically, and gives the corresponding solutions.