In recent years, with the rapid development of the market economy, management accounting, as a new discipline, has developed rapidly in less than 40 years. However, China's management accounting started relatively late in our country than in the West and it has problems of low-level management and immature methods employment, which disables the functioning of management accounting in business management. The purpose of this paper is to understand the current situation of management accounting in modern enterprises and to propose corresponding measures so as to explore its future development.