Study On The Optimization Of The Application Of Management Accounting Environment In China

Environmental factor is the basic reason lead to the development of accounting. The more develop of the market economic the more important of management accounting. Penetrated into studying the applied environment of management accounting in China aim at improving the applied environment of management accounting and making the management accounting theory and its method system adapt to the change of environment as well as resort to its innovation, so as to promote the applied effect of management accounting in our country.In this paper, the significance of improving the applied environment of management accounting and its present situation in China and other countries were expounded. From the inside and outside variables point of view, different environmental factors and their interaction and relationship were comparatively analyzed. The concept of "Environmental Factor Packet" was raised for the first time and its reasonable content is determined. Based on the above mentioned, some plans on how to improving the appliance of management accounting were specially discussed and "Three Dimension Factor Evaluate Model" was designed. Finally, the applied countermeasures of the improvement plan about management accounting were put forward.