管理會計的發(fā)展歷程-外文文獻(xiàn)及翻譯

1、企業(yè)管理，人事管理，崗位職責(zé)。 present of managementaccountingthe connotation of management accountingManagement accounting is accounting management directly combined a comprehensivediscipline, is based modern management theory, using a series special and techniques, forfinancial accounting and statistics other re

2、levant information carry the recognition, measurement,sorting, comparison and analysis, organize internal personnel all levels throughout theorganization and individual responsibility to its unit current and future economic activity forecast,decision-making, planning, control and evaluation, managem

3、ent authorities rational allocation their resources and use provide scientific basis to make optimal Management accounting subjects include business leaders and management personnel, asking them tonot only fierce competition between enterprises to understand the operation management,and knowledge of

4、 management, and management depends on management accounting provides themanagement decision of information. Therefore, the enterprise leaders own perspective as well as theimportance of management accounting, directly affect the application of management accounting in theenterprise. addition, appli

5、cation management accounting to adopt flexible and varied methodsto collecting, sorting, processing kinds information, objectively requires be able do the ofhighly qualified management accounting personnel, should not only the management consciousness, master management accounting, economics, predic

6、tion statistics knowledge, but also should know theorganizational behavior, psychology and other related social science knowledge, to the management accounting into practice, them give play to the present situation of the management accounting in our countryAt present, country enterprise management

7、mode is still the building management accountingas part enterprise management, in the theoretical research, still many deficiencies in the practice, mainly displays in the following areas:a企業(yè)管理，人事管理，崗位職責(zé)。First, the theory has not formed a set of relatively scientific management accounting system.Man

8、agement accounting the lack of a solid theoretical basis and methods, lack of uniqueness. With thedevelopment knowledge economy, management accounting innovation catch with the development the economic environment.Second, the method has great limitations in the application in practice. Due to the tr

9、aditionalmanagement accounting theory is up under specific economic environment, identified quantitativemodels assumptions changing reality economic there many not established, is difficult use these theories and models solve practical Third, old ideas, not to meet the requirements of modern managem

10、ent. Some of traditional management accounting methods are based the concept it has become obsolete over time.Fourth, short-sighted, attaches great importance to the immediate interests only. Traditionalmanagement accounting in setting business objectives, decision analysis cost control, to focus th

11、eenterprise internal environment and the authors throttling of existing products, they concerned theimmediate interests, the pursuit short-term profit maximization, and ignore design development new products, ignore impact the external environment to the enterprise internal environmentand the influe

12、nce 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,extending back more than thousand years,reflects its position asone the oldest ci

13、vilizations.This history includes the development of various of bookkeepingsystems.including the “increase-decrease”method that was in prevalent use from 1960s to the 1980s.The development these played significant in the evolution Chinese accounting.The evolution accounting continued during period t

14、he socialist economy.During this periodChinese companies faced similar problems of industrial organization and control as companies inmarket-oriented economies and developed their own unique management accounting techniques,including line accounting ”a企業(yè)管理，人事管理，崗位職責(zé)。The practice management accountin

15、g China has continued to evolve since beginning thetransaction to socialist economy.This includes adoption Western-style techniques.As may expected,this adoption of western techniques is influenced by the extent of companies interactions with foreign parters.Despite adoption these adoption of these

16、techniques by some firms,questions remain regardingthe applicability these techniques,or the to modify them,in non-Western setting due cultural institutional differences,which result in differences in decision-making in a team-based work setting,managerial styles,and organizational structure,aming o

17、ther things.It has argued Chinese are unlikely find entirely satisfactory management accountingframework the West.Modifying these techniques help:Tang Li describe implementation of ascorecard system at a large Chinese state-owned enterprise.using a set perspectives different from in Kaplan Norton ba

18、lanced scorecard.While prior studies have contributed to our understanding of Chinese management accountingpractices,they may be limited in that the business environment of the People Republic of China isundergoing period rapid evolution and these studies may not reflect current practice.Besides pro

19、viding abroader of management accounting than most the above-cited studies,the current thus contributes to the accounting literature by providing an updated view of management accounting in thePeoples Republic China today.As Scapens,R.And so long the government continues policies of economic reform

20、and openness,there is doubt that management accounting will play anincreasingly important role the management of Chinese ”By providing unprecedented viewof management accounting contemporary China,and identitying its strengths and weaknesses,this study should facilitate its development and growth.th

21、e development trend management accountingFirst, the concept innovation. In order adapt the objective economic environment thecontemporary changing, impregnable in the fierce competition, enterprises should renew idea, keeping close on market according the change market demand timely adjust enterpris

22、ea企業(yè)管理，人事管理，崗位職責(zé)。production business operation activities, order get market competition advantage. Second haveoverall advantage as the foundation and conditions, management as a whole carry the analysis, setsup the overall concept, overall analysis and evaluation enterprises management Finally build

23、 value the core enterprise Second, strengthen the management of accounting education. for stages higher educationand the latest development of management accounting theory, writing corresponding teaching materials,economic colleges and universities should not only set the management accounting as a

24、professionalbackbone in accounting teaching but also other related open course, let morestudents understand and master the management accounting theory. Only let enterprise leadership tomanagement accounting have basic understanding, so that is aware management accounting enterprise that play import

25、ant in future survival and development, they would like work the future,focus management accounting in prediction, decision making, planning, control the role, truly theory management accounting applied the practice enterprise.Third, summarize the experience of the management accounting, form their

26、own managementaccounting system. Chinese management accounting system, walk in the way of typical case study, frompractice practice, combining theory with practice, to find the objective of development of management accounting, to facilitate further development management accounting.Fourth, homework

27、 cost method target method become mainstream Atpresent, enterprises our country are all adopt mode many varieties, small batch production, the enterprise as the pilot unit, accounting management personnel enterprise improve degree automation and to raise the level of cost management ideas and market

28、 matures and perfect anddissemination of a wide of USES, forming nationwide cost calculation management methods,which only can provide relatively accurate information, and helps to formulate scientific and effectivebusiness decision-making, investment decision-making, improve the enterprise competit

29、ion ability, increasethe enterprise value, promote level economic development in country. Therefore, homework cost method be on core method cost management in our country the future.Fifth, the balance financial non-financial indicators become important means performancea企業(yè)管理，人事管理，崗位職責(zé)。appraisal. Is

30、long time, evaluation system wide application in the enterprise especially listedcompanies, investment return rate index become guidance the enterprises a powerful forinvestment, financing, income distribution, and high investment return rate tend become synonymouswith excellent performance. With th

31、e expansion of enterprise and department system is becoming more andmore confused, return rate indicators show limitations. Investment return rate sometimes even bring wrong signal, may mask some departments actual performance, and make people pay attention to the calculation relative ignoring absol

32、ute of performance evaluation.Predictably, development of management accounting is future, limitless scenery, has a long to Innovation be more difficult. But, all parties efforts and support, management accountingwill develop a system, and have guiding and practical science, must be in the world eco

33、nomy, the national economy, the enterprise management more more important a企業(yè)管理，人事管理，崗位職責(zé)。淺談管理會計的現(xiàn)狀其發(fā)展一、管理會計的內(nèi)涵管理會計是會計學(xué)與管理學(xué)直接結(jié)合的一門綜合性學(xué)科以現(xiàn)代管理理論為基礎(chǔ)運用一系列專門方法和技術(shù)對財務(wù)會計和統(tǒng)計資料及其他相關(guān)資料進(jìn)行確認(rèn)、計量、整理、對比和分析，為組織內(nèi)部各級管理人員對其整個組織及各個責(zé)任單位當(dāng)前和未來的經(jīng)濟(jì)活動進(jìn)行預(yù)測、決策、規(guī)劃、控制和評價考核，為 管理當(dāng)局對其資源的合理配置和使用做出最優(yōu)決策提供科學(xué)依據(jù)。管理會計主體包括企業(yè)領(lǐng)導(dǎo)者和管理會計人員代企業(yè)之間

34、的激烈競爭要求他們不僅要懂經(jīng)營管理還要通曉管理而管理離不開管理會計為之提供經(jīng)營決策的信息因此企業(yè)領(lǐng)導(dǎo)者自身的思想高度以及對管理會計的重視程度直接影響到管理會計在企業(yè)中的應(yīng)用另外管理會計的應(yīng)用需要采用靈活多樣的技術(shù)方法來收集整理加工各種信息客觀上要求能夠勝任該項工作的高素質(zhì)的管理會計人員，不僅要具備管理意識，掌握管理會計學(xué)、經(jīng)濟(jì)學(xué)、預(yù)測學(xué)和統(tǒng)計學(xué)方面的知識而且還應(yīng)了解組織行為學(xué)心理學(xué)等相關(guān)的社會學(xué)科知識才 能把管理會計的理論變?yōu)閷嵺`，使其充分發(fā)揮作用。二、我國管理會計的現(xiàn)狀當(dāng)前我國企業(yè)管理模式尚處于構(gòu)建之中管理會計作為企業(yè)經(jīng)營管理的一部分，無論在理論研究上，還是實踐中均存在很多不足，主要表現(xiàn)在以

35、下方面：第一理論上尚未形成一套較為科學(xué)的管理會計體系管理會計缺乏堅實的理論基礎(chǔ)，并且方法龐雜，缺乏獨特性。隨著知識經(jīng)濟(jì)的發(fā)展，管理會計的理論 創(chuàng)新沒有跟上經(jīng)濟(jì)環(huán)境的發(fā)展步伐。第二方法在實務(wù)中的運用具有較大的局限性由于傳統(tǒng)管理會計的理論是依據(jù)特定的經(jīng)濟(jì)環(huán)境而建立起來的確定的定量模型和假設(shè)在變化著的現(xiàn)實經(jīng)a企業(yè)管理，人事管理，崗位職責(zé)。濟(jì)生活中有許多并不能成立，很難運用這些理論和模型來解決實際問題。第三觀念陳舊不適應(yīng)現(xiàn)代管理的要求傳統(tǒng)管理會計的某些方法所賴以 立足的觀念隨著時間的推移已經(jīng)變得陳舊。第四，目光短淺，只重視眼前利益。傳統(tǒng)管理會計在制訂經(jīng)營目標(biāo)，進(jìn)行決策分析或成本控制時，往往只關(guān)注企業(yè)內(nèi)

36、部環(huán)境及現(xiàn)有產(chǎn)品的降本節(jié)流等問題，其所關(guān)心的是眼前利益追求的是短期利潤最大化而忽視對新產(chǎn)品的設(shè)計和開發(fā)忽視外部環(huán)境變化對企業(yè)內(nèi)部環(huán)境的影響以及非貨幣計量因素的影響忽視 追求長期的綜合程度更高的股東價值最大化。三、我國管理會計的發(fā)展中國悠久的會計史可以追溯到 3000 年前，這也體現(xiàn)它作為世界上最古老的文明古國的地位。這段歷史還包括各種各樣的簿記制度的形成，其中包括 世紀(jì) 60-80 代普遍使用的“增減”記賬法，這些制度的形成對推動中國會計發(fā) 展起了重要作用。中國會計在計劃經(jīng)濟(jì)時期繼續(xù)成長在這一時期中國公司面臨工業(yè)的組織和管理問題這些問題也類似市場經(jīng)濟(jì)下所面臨的問題同時中國發(fā)展了一些 獨特的管理

37、會計方法，包括“群眾路線會計自從向社會主義市場經(jīng)濟(jì)轉(zhuǎn)型以來，中國企業(yè)的管理會計實踐繼續(xù)向前發(fā)展，這包括了采用西式技術(shù)。可以預(yù)計，采用西方的方法，會隨著與外國伙伴交 流的增加而增加。盡管這些方法被有些企業(yè)所采用了但在非西方的背景下由于文化和制度上的差別會引起在以團(tuán)隊為基礎(chǔ)的工作背景下的決策過程的差別管理風(fēng)格上的差別和組織結(jié)構(gòu)上的差別等等這些方法是否適用是否需要加以修改都仍 然是有待解決的問題。有人曾認(rèn)為國企業(yè)不見得能夠從西方找到一個完全令人滿意的管理會計框架。對西方的這些方法加以修改，能有助于中國 描述了在一大型a企業(yè)管理，人事管理，崗位職責(zé)。國有企業(yè)實施記分卡制度的做法，這家企業(yè)采用的指標(biāo)組合與 Kaplan and Norton s 的著作中介紹的平衡計分卡的做法有所不同。過去所做的研究對于我們了解中國的管理會計實踐固然有幫助但作用幫助很有限。中國正經(jīng)歷著一場迅速的發(fā)展