Management accounting is the most effective tool to realize the trinity of enterprise strategy, business and finance, and an important means to strengthen budget performance management, final account analysis and evaluation. Management accounting is not a position transferred from financial accounting to do, management accounting is a concept, is to use management thinking to do the accounting work at hand. When it comes to management, people and the human nature at the bottom cannot be separated.

Given that modern slavery is a commercial issue that transcends jurisdictions and national borders, legislation requiring large businesses to identify, manage and report the risk of modern slavery in their supply chains has increased in recent years. As gatekeepers to accountability, this has implications for the work undertaken by accountants, professional bodies, business organisations and academics, all of whom have shown an interest in how they can help businesses address the risks of modern slavery. Modern slavery risk accounting, auditing and accountability are new and part of a growing interest in outlawing or eradicating the practice. Management accounting is at the core of enterprise value management and provides management information for enterprises. In the original plan on the basis of the target, constantly adjust the existing development model, in order to better adapt to the development of the market. The application of management accounting enables enterprises to better understand their own development environment, based on the needs of strategic development, formulate a realistic strategic development plan, clear the specific direction of development. At the same time, the enterprise can choose the most appropriate development field and form the correct enterprise development strategy according to the development and change of the external market.