With the rapid improvement of the world economic level, the development of enterprises is facing an extremely complex environment, and the survival and development of enterprises are full of difficulties. At present, management accounting gradually provides important reference conditions for enterprise decision-making and becomes the basis for enterprise survival and development. Therefore, enterprises in China should better apply management accounting to enterprises, make management accounting play an active role continuously, and then promote the better development of enterprises. However, the application status of management accounting in Chinese enterprises is not ideal, and it is urgent to attract the attention of relevant departments, and then take effective measures to strengthen the application and implementation of management accounting in enterprises, which not only promotes the sustainable development of Chinese enterprises, but also helps to improve China's economic level.

First, the application status of management accounting in China enterprises

(-) The application conditions of management accounting are limited.

Many methods in traditional management accounting have great constraints in the actual operation of enterprises, which limit the application of management accounting and are difficult to create favorable conditions for the development of enterprises. At present, management accounting has been applied to some extent in Chinese enterprises, but it has not been popularized. The main reason is that the application of management accounting in enterprises will increase the difficulty for enterprise personnel to solve practical problems, so it will not be recognized by enterprise employees. In this regard, the relevant departments of our country should take effective measures to solve it and create good conditions for the effective application of management accounting in enterprises.

(B) Enterprise personnel ignore the long-term development of management accounting

At present, most enterprises in our country are too eager for quick success and instant benefit, unilaterally pursue short-term economic benefits, take the maximization of short-term benefits as the fundamental goal, and then ignore energy conservation, enterprise environment and other issues. The application of management accounting in enterprises can play a positive role in enterprises. If enterprises can't take the application of management accounting as a long-term strategy for their survival and development, and excessively pursue short-term economic benefits, it will not be conducive to the full play of the positive role of management accounting, thus leading to more hidden dangers of internal environmental problems, which is not conducive to the development of enterprises.

(3) The concept is relatively old.

With the development and progress of society, enterprises keep pace with the times, and the traditional management accounting concept can no longer adapt. Therefore, if enterprises still hold old ideas in the application of management accounting and adopt traditional management accounting methods, it will inevitably have an adverse impact on the development of enterprises. For example, it causes a backlog of raw materials, insufficient liquidity and a decline in capital turnover. The traditional management accounting thought has caused many adverse effects to enterprises. Therefore, when enterprises apply management accounting, they must update their concepts to keep pace with the times, and then give full play to its positive role and promote the development of enterprises.

(D) The application method of management accounting is traditional.

With the continuous improvement of China's scientific and technological level, the development level of enterprises has improved obviously, which leads to the serious disconnection between traditional management accounting methods and enterprise development. Therefore, in the process of continuous development, enterprises should gradually update the methods of management accounting, keep pace with the times and create good conditions for enterprises. In addition, under the application conditions of traditional management accounting, there is obvious distortion in enterprise information data, which seriously affects and restricts the major decisions of enterprises. Therefore, enterprises should take effective measures to correct them.

Second, the reasons for the narrow application of management accounting in China enterprises

(A) lack of in-depth theoretical research

Due to the short development time of management accounting in China, the research on management accounting theory in China is not deep enough. The content of management accounting is relatively extensive, but its application in most enterprises in China is very simple at present, which makes it difficult for management accounting to give full play to its beneficial role. Therefore, according to the development characteristics of Chinese enterprises, the relevant personnel in our country should deeply study the management accounting theory, establish a perfect management accounting theory system, innovate constantly on the basis of absorbing foreign advanced experience, and enrich our management accounting theory.

(B) the lack of a sound theoretical system

At present, the theoretical system of management accounting in China is still influenced by foreign experience, and its theoretical system mainly focuses on translating foreign theoretical systems and introducing foreign management accounting works. It can be seen that China has not formed a theoretical system of management accounting with China characteristics, which makes the application of management accounting in Chinese enterprises unsatisfactory. China enterprises selectively apply management accounting theory, and innovate in combination with enterprise development, so as to strengthen the application and implementation of management accounting in enterprises. However, as far as the overall level of management accounting application in Chinese enterprises is concerned, the lack of perfect management accounting theory is one of the main reasons that restrict the application of management accounting in Chinese enterprises.

(C) the lack of a sound enterprise system

At present, the economic level of China has obviously improved, but it has also experienced many turning points. With the continuous development of enterprises, the pace of enterprise system reform in China has not stopped, but due to relatively many influencing factors, enterprise system reform has not been completely liberalized. The imperfection of enterprise system affects the ideology and understanding of the person in charge of the enterprise, which makes enterprise leaders not pay full attention to the importance of management accounting, especially small and medium-sized enterprises, which are too greedy for short-term economic benefits and do not consider long-term development, which restricts the application of management accounting in enterprises to some extent.

(D) Lack of professionals

The quality and ability of accountants directly affect the application of management accounting in enterprises. At present, the quality and ability of many accountants in Chinese enterprises are relatively low, which makes it difficult for management accounting to play its full role in enterprises. On the one hand, the labor cost of low-quality accountants will be significantly reduced, which can increase the short-term economic benefits of enterprises; On the other hand, accountants lack management knowledge and ability, have a low understanding of management accounting, and will not effectively implement the application of management accounting in enterprises.

Third, to promote the application of management accounting in enterprises countermeasures

(A) to increase the study of management accounting theory.

In recent years, China's accounting theory has been continuously improved, and the application fields of management accounting in enterprises have been continuously broadened, which makes the management accounting theory more and more exposed and divorced from the reality of enterprise development. Therefore, China should strengthen the research of management accounting theory, and constantly improve the management accounting theory based on the actual situation of enterprise development, so as to achieve the unity of practice and understanding. On the one hand, through the application practice of management accounting in enterprise development, the ideological understanding of relevant personnel is continuously improved, so that they can effectively summarize the application theory of management accounting; On the other hand, management accounting theory is used to guide the development of management accounting application practice.

(B) the construction of professional management accounting organizations

The construction of management accounting organizations in western developed countries is relatively perfect, and the establishment of associations to strengthen communication and exchanges between accountants plays an important role in promoting the development of national enterprises. Therefore, China should establish a professional management accounting organization, which not only provides an effective communication platform for accountants, but also helps to improve the quality of accountants in China. With the rapid development of China's economy, small and medium-sized enterprises have been established, and the demand for accounting is relatively large. Therefore, it is necessary for China to establish professional management accounting institutions to strengthen the management of accounting personnel and promote the application process of management accounting in enterprises.

(C) to create a good market environment

In order to make management accounting better applied in China enterprises, the state must improve the market economic system and provide a good market environment for the application of management accounting. Therefore, China should optimize the market environment and provide basic guarantee for the survival and development of enterprises. In addition, China needs to improve the legal system to provide legal protection for the application of management accounting in enterprises, which is not only conducive to improving China's legal system construction, but also effectively standardizing enterprise behavior and creating a good market environment.

(D) Strengthen management accounting education.

First of all, establish a high-quality management accounting team, make it play a full role in enterprises, strengthen the application of management accounting in enterprises, and promote the development process of enterprises. Secondly, strengthen the training of accounting personnel, select excellent cases of enterprise management accounting application, educate accounting personnel, encourage accounting personnel to continuously improve their own quality, and promote the application of management accounting in enterprises with new theories and concepts.

Four. Concluding remarks

In a word, with the development of economy and social progress, the application of management accounting in enterprises has become an inevitable trend. If enterprises in China want to develop better, they must adapt to the inevitable trend of historical development and better apply management accounting to enterprises, thus promoting the development of enterprises. At present, the application of management accounting in Chinese enterprises is not ideal, but through a series of efforts of relevant departments, its application trend will be great. The application of management accounting in enterprises is the long-term development strategy of enterprises. Therefore, China should organically combine management accounting with China's national conditions, establish a perfect management accounting application system with China characteristics, and provide a solid impetus for the development of China.

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