中文摘要：

随着中国经济发展进入新常态，企业竞争变得愈加激烈，管理会计作为企业管理的重要抓手发挥着越来越积极的作用。2016年财政部发布了《管理会计基本指引》，这份文件对管理会计在企业中的运用指明了基础路径和发展方向。本文从企业的视角，采用调查问卷方式对《管理会计基本指引》提出的管理会计四要素即应用环境、管理会计活动、工具方法、信息与报告问题进行了调查分析。本研究可以了解企业管理会计应用的现状，并希望对财政部后续的应用指引制定以及企业管理会计工作开展等现实问题提供帮助。

英文摘要：

As China＇ s economic development enters into the phase of New Normal and business competition is becoming increasingly fierce, being an important start-up, management accounting would play an active role in a corporation＇s management. In 2016, the Ministry of Finance issued Instruction on Pushing Forward Management System which clearly directed the future and path of management accounting. From the point of enterprises and based on the questionnaire, this paper analyzed the applied environment, management accounting activities, tools and methods, information and reports proposed by the Basic Guidelines on Management Accounting to find out the current situation of management accounting and we hope the analysis can be beneficial to the subsequent policy making such as management accounting application guideline, case base and practice.