在知识经济时代,传统的会计管理系统将面临着严峻的挑战,如何提高管理会计水平在企业管理中应用和推广,是建立现代化企业制度的必然趋势。本文阐述了管理会计的概念,并针对提高管理会计应用水平提出了具体的对策措施。 In the era of knowledge economy, the traditional accounting management system will face severe challenges. How to improve the application and promotion of management accounting in enterprise management is an inevitable trend of establishing a modern enterprise system. This article elaborates the concept of management accounting and puts forward specific countermeasures for improving the level of management accounting application.