近年事业单位在管理会计建设方面虽已取得长足进步,但受多重内外因素制约,其作用还未得到有效释放,这严重制约管理会计理论的完善和发展。本文从管理会计的基本概念出发,提炼出管理会计的核心内容,在此基础上全面分析现今事业单位管理会计的发展现状,并提出相应的构建对策,为充分发挥管理会计在事业单位中的作用提供理论参考。 In recent years, despite the great progress made by PSUs in the management accounting construction, they have not been effectively released due to multiple internal and external factors, which seriously restricts the improvement and development of the management accounting theory. Based on the basic concept of management accounting, the dissertation extracts the core contents of management accounting, and on the basis of this, analyzes the current situation of management accounting development comprehensively and puts forward corresponding countermeasures. In order to give full play to the role of management accounting in public institutions, Provide theoretical reference.