Cultural Confidence of Chinese People: Reflection on The Spirit of the Chinese People

The accounting object of management accounting is the current and future financial movement of the enterprise. The accounting body is the each responsibility center within the enterprise. The accounting background is the external social environment. Conduct rational, scientific and flexible application through the mathematical model, the management theory, the decision theory and the accounting theory, so as to control, forecast, planning, decision-making for enterprises business activities and to improve the economic efficiency of enterprises. Modern management accounting is obvious predictive and forward-looking, which can provide a corresponding reference to enterprise management decision-making. This paper first compares the differences between management accounting and financial accounting from different aspects of accounting subject, different working objectives, different job functions and different working methods. Secondly, it discusses the corresponding measures of promoting the application of management accounting in enterprises, including: It has a certain reference value to establish the concept of application management accounting, the macro market environment optimize and improve the management of accounting staff capacity and quality,