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一、我国实施管理会计工作的困难及障碍管理会计是会计学与管理学相结合的一门综合性学科,它以现代管理理论为基础,运用一系列专门方法和技术,对财务会计和统计资料及其他相关资料进行确认、计量、整理、对比和分析。管理会计成功实施的结果是：强化企业内部经营管理、实现最佳经济效益和社会效益,为组织内部各级管理人员对其整个组织及各个责任单位当前和未来的经济活动进行预测、决策、规划、控制和评价考核,为管理者对其资源的合理配置和使用做出最优决策提供科学依据。
First, China’s implementation of management accounting difficulties and obstacles Management accounting is a combination of accounting and management of a comprehensive discipline, which is based on modern management theory, using a series of specialized methods and techniques, financial accounting and statistical information And other relevant information for confirmation, measurement, collation, comparison and analysis. The successful implementation of management accounting results are: to strengthen internal business management, to achieve the best economic and social benefits for the organization of internal management at all levels of its entire organization and the responsible units of the current and future economic activity prediction, decision-making, planning , Control and evaluation of assessment for the managers of their rational allocation of resources and use to make the best decisions provide a scientific basis.