甚至如果盲目的适用理论体系，就会导致企业不顾实际情况一味套用和依赖理论

Even if the theoretical system is applied blindly, it will cause the enterprise to blindly apply and rely on the theory regardless of the actual situation, thus taking a detour, which is not conducive to the solution of enterprise problems. Therefore, the degree to which the theory of management accounting fits with practice will directly affect its role. If you only study its theoretical system

Even if the blind application of the theoretical system, it will lead enterprises to ignore the actual situation and rely on the theory, so as to go on a detour, not conducive to the solution of the problem of enterprises. Therefore, the extent to which the theory of management accounting fits with practice will directly affect its function, if only to study its theoretical system.

Even if the theoretical system is blindly applied, it will lead to enterprises blindly apply and rely on the theory regardless of the actual situation, which is not conducive to the solution of enterprise problems. Therefore, the degree to which the theory of management accounting is consistent with the practice will directly affect its function. If we only study its theoretical system<br>