Ten Major Difficulties about Developing Management Accounting in our Country

In this paper,the author thought that there were ten major difficulties about our country developing management accounting.They are as follows:The recognization about management accounting is not full;The establishment of rules and regulations system about management accounting is undeveloped;Market lacks the demand about high quality of management accounting information;Regular management accounting standard is confirmed difficulty;Theory is divorced from practice in management accounting;The structure of accounting personnel is single;The quality of personnel is unequal to the demand of management accounting;Management accounting lacks strategic ideas of paying great attention to external environment;Management accounting is incompletely developed;The application of management accounting is independent from financial accounting;The study of management accounting theory is not explored enough.