In the digital age, management accounting is gradually being promoted and applied in Chinese enterprises, and is constantly being strengthened. Through the financial sharing information system, relevant financial data and information can be collected, processed and analyzed more efficiently, and managed within the enterprise Provide relevant financial data information and reports, comprehensively optimize and upgrade the internal management of the enterprise, and improve the economic efficiency of the enterprise. This article briefly introduces the active role of management accounting in corporate management and important measures to further strengthen the application of management accounting. It aims to improve the application level of management accounting in Chinese enterprises, ensure the rational use of capital resources and strictly perform corresponding economic responsibilities, So as to provide an effective reference for achieving the best economic benefits.