但由于企业内外环境不健全，企管人员素质低，管理手段落后，管理会计理论建设滞后等原因，阻碍了管理会计更广泛、更有效的应用。

• But more effective and more abroad application of management accounting had been blocked as a result of morbidity of external and internal condition of enterprises,lowness of quality of managing personnel,getting behind of management means,lagging of management accounting theory constructing and so on.