Discussing on Management Accounting.

ince 2014, management accounting has experienced a boom in China, the"4+l" development model, including theory, guidance, talent, information and consulting services has basically been constructed. However, the accounting of Administrative Units in china still belongs to reimbursement-type, and the concept, technology, as well as the method of management accounting, has not been fully reflected. Even if there is a certain degree of use, but it is not comprehensive and systematic. Therefore, this article analyzes the trend of development of management accounting in China, and fully considers the reality of financial management of administrative units, then puts forward recommendations on the application and promotion of management accounting based on the combination of theory and practice, as well as the role of government and the market. [ABSTRACT FROM AUTHOR]