摘要:管理会计很早就在西方开始使用了，但是中国引进管理会计并没有很久的历史。管理会计在中国既面临着很大的挑战与危机，也存在着极好的机遇和发展前景。但是在中国，真正能应用管理会计的企业还只是少数，并且应用的效率都不是很高。本文试图从管理会计概念的界定，以及我国的发展史和改革的历程入手，探讨管理会计在中国企业应用中的现状，主要有“人”的问题，发现“人”主要有人自身的素质问题，以及观念的问题等。还发现有环境的问题，主要有法律环境和学科建设环境。并分析造成这些问题的原因，最后对比较可行的方案进行简要探讨，设想提出提高管理会计应用水平的对策，主要有：建立符合中国企业实际情况的管理会计的理论系统；使会计人员接受系统的教育，提高会计水平；还有就是领导者，要使管理会计深入企业领导者的潜意识里，以期为我国管理会计能在未来研究寻找到一条理论与实践并重的可行之路。

　　　管理会计的应用与推广是一项任重而道远的工作，不仅需要实务界与理论界的广泛参与，而且还需要投入大量的人力物力，得经过一定时间的考验。

关键词：管理会计；应用；法律环境

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