随着社会经济的发展,管理会计的存在显得尤为重要,但是由于缺乏研究、运用局限、方法落后、观念陈旧等原因,管理会计在中国的发展道路上还存在着很多方面的不足及缺陷。所以我们需要从各方面来提升人员的专业知识及素质等多方面来实现管理会计方面的提高。管理会计是本着战略向导、融合性、适应性、成本效益的原则来为社会中的经营和决策提供有效的方案和方向。因此在高职会计教学中加强管理会计的应用是很重要的。 With the development of society and economy, the existence of management accounting appears to be particularly important. However, there are still many deficiencies and deficiencies in management accounting in China’s development due to lack of research, application limitations, backward methods and obsolete concepts. Therefore, we need to improve the professional knowledge and quality of personnel from all aspects to achieve the improvement of management accounting. Management accounting is in line with the strategic guidance, integration, adaptability, cost-effectiveness principle for the operation and decision-making in society to provide effective programs and directions. Therefore, in higher vocational accounting teaching to strengthen the application of management accounting is very important.