Accounting system is an important and indispensable part in enterprise management system, for it can promote an en-terprise's healthy development. Management accounting plays a pivotal role in an enterprise's effective management and sustain-able development. This paper firstly interprets the definition of management accounting, and then discusses the problems in en-terprise application. Finally, it proposes how to solve the prob-lems.% 会计系统是企业管理体制中的一个不可缺少的重要组成部分,会计系统要根据企业经济环境的变化而变化,使企业能够健康成长。管理会计对企业的有效管理以及可持续发展起着非常重要的作用。本文首先阐述了什么是管理会计,其次论述了管理会计在企业运用中存在的问题,最后,本文提出了如何解决管理会计在企业运用中所存在的问题。
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