管理会计的发展历程-外文文献及翻译.doc
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1、Introduction to the present situation and development of management accounting the connotation of management accounting Management accounting is the accounting and management directly combined with a comprehensive discipline, it is based on modern management theory, using a series of special methods
2、 and techniques, for financial accounting and statistics and other relevant information to carry on the recognition, measurement, sorting, comparison and analysis, to organize the internal management personnel at all levels throughout the organization and individual responsibility to its unit curren
3、t and future economic activity forecast, decision-making, planning, control and evaluation, the management authorities for rational allocation of their resources and use to provide scientific basis to make optimal decision. Management accounting subjects include business leaders and management perso
4、nnel, asking them to not only the fierce competition between modern enterprises to understand the operation and management, and knowledge of management, and management depends on management accounting provides the management decision of information. Therefore, the enterprise leaders own perspective
5、as well as the importance of management accounting, directly affect the application of management accounting in the enterprise. In addition, the application of management accounting need to adopt flexible and varied methods to collecting, sorting, processing all kinds of information, objectively req
6、uires to be able to do the work of highly qualified management accounting personnel, should not only have the management consciousness, the master of management accounting, economics, prediction and statistics knowledge, but also should know the organizational behavior, psychology and other related
7、social science knowledge, to the management accounting theory into practice, make them give full play to the role. the present situation of the management accounting in our country At present, our country enterprise management mode is still in the building of management accounting as part of enterpr
8、ise management, whether in the theoretical research, still exist many deficiencies in the practice, mainly displays in the following areas: First, the theory has not formed a set of relatively scientific management accounting system. Management accounting the lack of a solid theoretical basis and me
9、thods, lack of uniqueness. With the development of knowledge economy, management accounting theory innovation didnt catch up with the development of the economic environment. Second, the method has great limitations in the application in practice. Due to the traditional management accounting theory
10、is set up under the specific economic environment, the identified quantitative models and assumptions in changing reality economic life, there are many is not established, it is difficult to use these theories and models to solve practical problems. Third, old ideas, not to meet the requirements of
11、modern management. Some of traditional management accounting methods are based on the concept of it has become obsolete over time. Fourth, short-sighted, attaches great importance to the immediate interests only. Traditional management accounting in setting business objectives, decision analysis and
12、 cost control, tend to focus on the enterprise internal environment and the authors throttling of existing products, they are concerned about the immediate interests, the pursuit of short-term profit maximization, and ignore the design and development of new products, to ignore the impact of the ext
13、ernal environment change to the enterprise internal environment and the influence of non-monetary measurement factors, neglect the pursuit of a greater degree of comprehensive long-term shareholder value maximization. The development of managemeng accounting in ChinaChinas long accounting history,ex
14、tending back more than three thousand years,reflects its position as one of the wordoldest civilizations.This history includes the development of various forms of bookkeeping systems.including the “increase-decrease”method that was in prevalent use from 1960s to the 1980s.The development of these sy
15、stems played a significant part in the evolution of Chinese accounting.The evolution of accounting continued during the period of the socialist economy.During this period Chinese companies faced similar problems of industrial organization and control as companies in market-oriented economies and dev
16、eloped their own unique management accounting techniques,including”mass line accounting”The practice of management accounting in China has continued to evolve since the beginning of the transaction to a socialist market economy.This includes the adoption of Western-style techniques.As may be expecte
17、d,this adoption of western techniques is influenced by the extent of companiesinteractions with foreign parters.Despite the adoption of these adoption of these techniques by some firms,questions remain regarding the applicability of these techniques,or the need to modify them,in a non-Western settin
18、g due to cultural and institutional differences,which result in differences in decision-making in a team-based work setting,managerial styles,and organizational structure,aming other things.It has been argued that Chinese firms are unlikely to find an entirely satisfactory management accounting fram
19、ework in the West.Modifying these techniques may help:Tang and Li describe implementation of a scorecard system at a large Chinese state-owned enterprise.using a set of perspectives different from those in Kaplan and Nortons balanced scorecard.While prior studies have contributed to our understandin
20、g of Chinese management accounting practices,they may be limited in that the business environment of the Peoples Republic of China is undergoing a period of rapid evolution and these studies may not reflect current practice.Besides providing a broader view of management accounting than most of the a
21、bove-cited studies,the current study thus also contributes to the accounting literature by providing an updated view of management accounting in the Peoples Republic of China today.As Scapens,R.And Meng Y. note,”so long as the government continues the policies of economic reform and openness,there i
22、s doubt that management accounting will play an increasingly important role in the management of Chinese enterprises.”By providing an unprecedented view of management accounting in contemporary China,and by identitying its strengths and weaknesses,this study should help facilitate its future develop
23、ment and growth.the development trend of management accounting First, on the concept of innovation. In order to adapt to the objective economic environment of the contemporary changing, impregnable in the fierce market competition, enterprises should first renew the idea, keeping a close eye on mark
24、et trends, according to the change of market demand timely adjust enterprise production and business operation activities, in order to get market competition advantage. Second to have overall advantage as the foundation and conditions, the management as a whole to carry on the analysis, sets up the
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