管理会计在我国中小企业的应用研究
Research on the Application of Management Accounting in Small and Medium Enterprises in China

管理会计作为我国现代会计领域的一个重要分支，是现代企业进行日常工作的重要工具。随着社会经济建设的不断发展，中小企业将会面临更为激烈的市场竞争，从而对中小企业的会计工作提出了新的要求。本文对目前我国管理会计在中小企业中所处的环境进行分析，剖析管理会计在我国中小企业当中应用障碍的主要来源，并针对这些障碍给予一些解决方法。
As an important branch of modern accounting in China, management accounting is an important tool for modern enterprises to carry out daily work. With the continuous development of social and economic construction, small and medium-sized enterprises will face more fierce market competition, thus putting forward new requirements for the accounting work of small and medium-sized enterprises. This paper analyzes the current environment of management accounting in small and medium-sized enterprises in China, analyzes the main sources of obstacles in the application of management accounting in small and medium-sized enterprises in China, and gives some solutions to these obstacles.