摘要:管理會計很早就在西方開始使用了，但是中國引進管理會計并沒有很久的歷史。管理會計在中國既面臨著很大的挑戰與危機，也存在著極好的機遇和發展前景。但是在中國，真正能應用管理會計的企業還只是少數，并且應用的效率都不是很高。本文試圖從管理會計概念的界定，以及我國的發展史和改革的歷程入手，探討管理會計在中國企業應用中的現狀，主要有“人”的問題，發現“人”主要有人自身的素質問題，以及觀念的問題等。還發現有環境的問題，主要有法律環境和學科建設環境。并分析造成這些問題的原因，最后對比較可行的方案進行簡要探討，設想提出提高管理會計應用水平的對策，主要有：建立符合中國企業實際情況的管理會計的理論系統；使會計人員接受系統的教育，提高會計水平；還有就是領導者，要使管理會計深入企業領導者的潛意識里，以期為我國管理會計能在未來研究尋找到一條理論與實踐并重的可行之路。

　　　管理會計的應用與推廣是一項任重而道遠的工作，不僅需要實務界與理論界的廣泛參與，而且還需要投入大量的人力物力，得經過一定時間的考驗。

關鍵詞：管理會計；應用；法律環境

ABSTRACT:Management accounting theory since the 1970s introduced into China more than 30 years of history, both facing a lot of challenges and crises, there are also excellent opportunities and development prospects. Management accounting has not been extensively application, which to some extent hindered the economic efficiency of enterprises. This paper attempts to start from the definition of the concept of management accounting, as well as the history of our country's development and reform process. And to explore the status quo of Management Accounting in China's enterprise applications, the main problem, find someone their own quality problems, as well as the question of perception. Also found that there are environmental problems, legal environment and curriculum development environment. And analyze the reasons for these problems, the more feasible baked briefly discussed, it is envisaged that the proposed countermeasures to improve the level of management accounting applications are: the establishment of management accounting system with Chinese characteristics; actively promote the modern enterprise system; further strengthen the management accounting education, improve the quality of personnel; cultivate awareness of the main leaders of the enterprise management accounting, in order for the future of our management accounting research to find a important way of both theory and practice. 

　　　Application and promotion of management accounting is a long way to go, not only need theorists and physical circles, but also requires a lot of manpower and material resources, have to go through a certain test of time under actice of both practical way.

Key words：Management accounting; use; legal environment