Problems of accounting management functions

Lack of a complete management accounting application system as a theoretical support management accounting development, although only a few decades, but the community has paid more attention to its application and research, but also has been widely used in enterprises. But it is because of insufficient attention and lack of research, management accounting has not been established a complete management accounting theory system. For example, there is no corresponding theoretical specification for the basic assumptions of management accounting and the methods of application. [2] The development of management accounting can not be separated from the practical application, and the practical application and there is no complete theoretical system as a guide and support, so it also restricts the development of management accounting to a certain extent, affecting the role of management accounting on the function of the enterprise.

2. Under the new situation of management accounting practice method is relatively backward in China's traditional economic system, management accounting plays a huge role for the development of enterprises to contribute to the power of the traditional cost accounting and other methods can effectively promote the development of the traditional economy. However, with the rapid development of the socialist market economy, the old management accounting system and methods are no longer adapted to the development of the economy, and greatly hinder the development of enterprises, and in some cases even bring negative impacts on enterprises. In the past, the economic model has not changed much, and it is more suitable for fixed management accounting methods, but under the new situation of enterprise competition, the information changes rapidly, the management accounting methods should be changed, and the use of obsolete management accounting methods can not meet the needs of enterprise development, and sometimes it will also bring the wrong information to the enterprise. Therefore, it is necessary to comply with the development of the economy, change the fixed, backward management accounting practice methods.

3. Insufficient knowledge of management accounting leadership because management accounting is only later emerged, the implementation of so far only a few decades. Most of the management accounting leaders are old accountants, and the old accounting concepts have been y rooted in their minds, and it is difficult to change the traditional concepts, and they are not willing to accept new knowledge. And these people, as the leadership of management accounting in the company, do not play a good role in leading and guiding the management concepts are backward, and do not link management accounting with financial accounting, which greatly restricts the further development of management accounting, and is unfavorable to the healthy development of the enterprise