中国经济将进入创新发展、优化升级的新常态,管理会计的发展是经济新常态下会计职能转变的必然结果,经济新常态下管理会计的发展是本文探讨的主要问题,通过分析管理会计在新常态下的发展趋势及途径,加快发展管理会计,帮助企业抓住发展机遇。 China’s economy will enter a new normal of innovation and upgrading and management. The development of management accounting is an inevitable result of the transformation of accounting functions in the new normalcy of the economy. The development of management accounting under the new economic normal is the main issue discussed in this paper. By analyzing the importance of management accounting in the new Under normal circumstances, development trends and ways to speed up the development of management accounting, to help enterprises seize the opportunities for development.