管理会计的发展历程-外文文献及翻译.doc

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 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 current 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 personnel, 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 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 requires 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 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 enterprise 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 methods, 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 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 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 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 external 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,extending 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 systems 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 developed 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 expected,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 setting 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 framework 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 understanding 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 above-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 is 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 development 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 market 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 overall concept, overall analysis and evaluation of enterprises management activities. Finally to build value as the core of enterprise culture. Second, strengthen the management of accounting education. Theory for the stages of higher education and the latest development of management accounting theory, writing corresponding teaching materials, economic colleges and universities should not only set the management accounting as a professional backbone course in accounting major teaching plan, but also in other related to open this course, to let more students understand and master the management accounting theory. Only let enterprise leadership to management accounting have some basic understanding, so that it is aware of management accounting in enterprise that play an important role in future survival and development, they would like to work in the future, focus on management accounting in the prediction, decision making, planning, control the role, will truly theory of management accounting applied in the practice of enterprise. Third, summarize the experience of the management accounting, form their own management accounting system. Chinese management accounting system, walk in the way of typical case study, from practice to practice, combining theory with practice, and to find out the objective laws of development of management accounting, to facilitate the further development of management accounting. Fourth, the homework cost method and target cost method will become a mainstream application. At present, many enterprises in our country are all adopt the mode of many varieties, small batch production, to the enterprise as the pilot unit, and accounting and management personnel with enterprise improve degree of automation and to raise the level of cost management ideas and market matures and perfect and dissemination of a wide range of USES, forming a nationwide cost calculation and management methods, which not only can provide relatively accurate cost information, and helps to formulate scientific and effective business decision-making, investment decision-making, improve the enterprise competition ability, increase the enterprise value, promote the level of economic development in our country. Therefore, homework cost method would be on the core method of cost management in our country in the future. Fifth, the balance of financial and non-financial indicators become important means of performance appraisal. Is a long time, the evaluation index system of wide application in the enterprise especially listed companies, the investment return rate index has become a guidance to the enterprises a powerful tool for investment, financing, income distribution, and high investment return rate also tend to become synonymous with excellent performance. With the expansion of enterprise and department system is becoming more and more confused, return rate indicators show great limitations. Investment return rate sometimes even bring the wrong signal, may mask some departments actual performance, and make people pay attention to the calculation of relative rate, ignoring the absolute amount of performance evaluation. Predictably, the development of management accounting is future, with limitless scenery, has a long way to go. Innovation will be more difficult. But, with all parties efforts and support, the management accounting will develop into a system, perfect and have guiding and practical science, must be in the world economy, the national economy, the enterprise management plays more and more important role. 10浅谈管理会计的现状及其发展一、管理会计的内涵管理会计是会计学与管理学直接结合的一门综合性学科，它以现代管理理论为基础，运用一系列专门方法和技术，对财务会计和统计资料及其他相关资料进行确认、计量、整理、对比和分析，为组织内部各级管理人员对其整个组织及各个责任单位当前和未来的经济活动进行预测、决策、规划、控制和评价考核，为管理当局对其资源的合理配置和使用做出最优决策提供科学依据。管理会计主体包括企业领导者和管理会计人员，现代企业之间的激烈竞争要求他们不仅要懂经营管理，还要通晓管理，而管理离不开管理会计为之提供经营决策的信息。因此，企业领导者自身的思想高度以及对管理会计的重视程度，直接影响到管理会计在企业中的应用。另外，管理会计的应用需要采用灵活多样的技术方法来收集、整理、加工各种信息，客观上要求能够胜任该项工作的高素质的管理会计人员，不仅要具备管理意识，掌握管理会计学、经济学、预测学和统计学方面的知识，而且还应了解组织行为学、心理学等相关的社会学科知识，才能把管理会计的理论变为实践，使其充分发挥作用。二、我国管理会计的现状当前，我国企业管理模式尚处于构建之中，管理会计作为企业经营管理的一部分，无论在理论研究上，还是实践中均存在很多不足，主要表现在以下方面：第一，理论上尚未形成一套较为科学的管理会计体系。管理会计缺乏坚实的理论基础，并且方法庞杂，缺乏独特性。随着知识经济的发展，管理会计的理论创新没有跟上经济环境的发展步伐。第二，方法在实务中的运用具有较大的局限性。由于传统管理会计的理论是依据特定的经济环境而建立起来的，所确定的定量模型和假设在变化着的现实经济生活中有许多并不能成立，很难运用这些理论和模型来解决实际问题。第三，观念陈旧，不适应现代管理的要求。传统管理会计的某些方法所赖以立足的观念随着时间的推移已经变得陈旧。第四，目光短浅，只重视眼前利益。传统管理会计在制订经营目标，进行决策分析或成本控制时，往往只关注企业内部环境及现有产品的降本节流等问题，其所关心的是眼前利益，追求的是短期利润最大化，而忽视对新产品的设计和开发，忽视外部环境变化对企业内部环境的影响以及非货币计量因素的影响，忽视追求长期的综合程度更高的股东价值最大化。三、我国管理会计的发展中国悠久的会计史可以追溯到3000年前，这也体现了它作为世界上最古老的文明古国的地位。这段历史还包括各种各样的簿记制度的形成，其中包括20世纪60-80年代普遍使用的“增减”记账法，这些制度的形成对推动中国会计发展起了重要作用。中国会计在计划经济时期继续成长。在这一时期，中国公司面临工业的组织和管理问题，这些问题也类似市场经济下所面临的问题。同时，中国发展了一些独特的管理会计方法，包括“群众路线会计”。自从向社会主义市场经济转型以来，中国企业的管理会计实践继续向前发展，这包括了采用西式技术。可以预计，采用西方的方法，会随着与外国伙伴交流的增加而增加。尽管这些方法被有些企业所采用了，但在非西方的背景下，由于文化和制度上的差别，会引起在以团队为基础的工作背景下的决策过程的差别、管理风格上的差别和组织结构上的差别等等，这些方法是否适用、是否需要加以修改，都仍然是有待解决的问题。有人曾认为，中国企业不见得能够从西方找到一个完全令人满意的管理会计框架。对西方的这些方法加以修改，能有助于中国：Tang and Li描述了在一大型国有企业实施记分卡制度的做法，这家企业采用的指标组合与Kaplan and Nortons的著作中介绍的平衡计分卡的做法有所不同。过去所做的研究，对于我们了解中国的管理会计实践固然有帮助，但作用帮助很有限。中国正经历着一场迅速的发展，过去的研究未必能反映当前的事件，我们这一次所做的研究，除了比大部分上面提到的研究提供的管理会计方面的视野更为广泛之外，我们也提出了中国管理会计方面的更新观点，对会计文献的积累做出贡献。正如Scapens,R.And Meng Y.所说的：“只要政府在经济上继续奉行改革开放的政策，毫无疑问管理会计将在中国企业的管理中扮演越来越重要的角色”。通过在当代中国的管理会计方面提供前所未有的新观点，并识别其优缺点所在，本研究应该会促进管理会计在未来的发展与成长。四、管理会计的发展趋势第一，在观念上求创新。为适应当代瞬息万变的客观经济环境，在激烈的市场竞争中立于不败之地，企业首先要更新观念，密切注视市场动向，根据市场需求的变动及时调整企业的生产经营活动，以获取市场竞争优势。其次要以具有整体优势作为基础和条件，把管理作为一个整体进行分析，树立整体观念，整体分析和评价企业的管理活动。最后要建立以价值为核心的企业文化。第二，加强管理会计教育。理论界要针对高等教育的各个阶段与管理会计理论的最新发展，编写与之相适应的教材，经济院校不仅要把管理会计作为专业主干课设置在会计学专业的教学计划中，还要在其他相关专业中开设这门课程，力争让更多的学生了解并掌握管理会计理论。只有让企业领导对于管理会计具备一定的基本认识，使其意识到管理会计在企业未来生存发展中所起到的重要作用，他们才会在今后的工作关注管理会计在预测、决策、规划、控制中所发挥的作用，才会真正地将管理会计理论应用于企业的自身实践。第三，总结管理会计的经验，形成自己的管理会计体系。中国式管理会计体系要走典型案例研究的道路，从实践中来到实践中去，理论与实践相结合，并从中找出管理会计发展的客观规律，以利于管理会计的进一步发展。第四，作业成本法和目标成本法将成为应用主流。目前，我国许多企业都是采取多品种、小批量方式生产，以这些企业为试点单位，并随着企业自动化程度提高以及会计和管理人员成本管理观念及水平的提高，市场的不断成熟与完善及大范围推广运用，形成全国范围的成本计算和管理方法，这不但能提供相对准确的成本信息，且有利于制订科学有效的经营决策、投资决策，提高企业竞争能力，增加企业价值，促进我国的经济发展水平。因此，作业成本法势必成为我国未来成本管理的核心方法。第五，财务和非财务指标的平衡成为绩效考核的重要手段。长期以来，杜邦评价指标体系在企业尤其是上市公司应用较广，其中投资报酬率指标已成为引导企业投资、筹资、收益分配的有力工具，因而高投资报酬率也往往成为绩效优良的代名词。随着企业规模的扩大和部门体系的日益庞杂，报酬率指标呈现出较大的局限性。投资报酬率有时甚至带来错误的信号，可能掩盖某些部门的实际业绩，并使人们注重相对率的计算，忽视对业绩进行绝对金额的评价。可以预见，管理会计的发展既前程远大，风光无限，又任重道远。开拓创新将更加艰巨。但是，在各方的努力和支持下，管理会计一定能发展成为一门系统、完善且具有指导性、实用性的科学，一定能在世界经济、国家经济、企业经济管理中发挥越来越重要的作用。物业安保培训方案 为规范保安工作，使保安工作系统化/规范化,最终使保安具备满足工作需要的知识和技能，特制定本教学教材大纲。一、课程设置及内容全部课程分为专业理论知识和技能训练两大科目。其中专业理论知识内容包括：保安理论知识、消防业务知识、职业道德、法律常识、保安礼仪、救护知识。作技能训练内容包括：岗位操作指引、勤务技能、消防技能、军事技能。二培训的及要求培训目的1）保安人员培训应以保安理论知识、消防知识、法律常识教学为主，在教学过程中，应要求学员全面熟知保安理论知识及消防专业知识，在工作中的操作与运用，并基本掌握现场保护及处理知识2）职业道德课程的教学应根据不同的岗位元而予以不同的内容，使保安在各自不同的工作岗位上都能养成具有本职业特点的良好职业道德和行为规范）法律常识教学是理论课的主要内容之一，要求所有保安都应熟知国家有关法律、法规，成为懂法、知法、守法的公民，运用法律这一有力武器与违法犯罪分子作斗争。工作入口门卫守护，定点守卫及区域巡逻为主要内容，在日常管理和发生突发事件时能够运用所学的技能保护公司财产以及自身安全。2、培训要求1）保安理论培训通过培训使保安熟知保安工作性质、地位、任务、及工作职责权限，同时全面掌握保安专业知识以及在具体工作中应注意的事项及一般情况处置的原则和方法。2）消防知识及消防器材的使用通过培训使保安熟知掌握消防工作的方针任务和意义，熟知各种防火的措施和消防器材设施的操作及使用方法，做到防患于未燃，保护公司财产和员工生命财产的安全。3) 法律常识及职业道德教育通过法律常识及职业道德教育，使保安树立法律意识和良好的职业道德观念，能够运用法律知识正确处理工作中发生的各种问题；增强保安人员爱岗敬业、无私奉献更好的为公司服务的精神。4) 工作技能培训其中专业理论知识内容包括：保安理论知识、消防业务知识、职业道德、法律常识、保安礼仪、救护知识。作技能训练内容包括：岗位操作指引、勤务技能、消防技能、军事技能。二培训的及要求培训目的安全生产目标责任书为了进一步落实安全生产责任制，做到“责、权、利”相结合，根据我公司2015年度安全生产目标的内容，现与财务部签订如下安全生产目标：一、目标值：1、全年人身死亡事故为零，重伤事故为零，轻伤人数为零。2、现金安全保管，不发生盗窃事故。3、每月足额提取安全生产费用，保障安全生产投入资金的到位。4、安全培训合格率为100%。二、本单位安全工作上必须做到以下内容： 1、对本单位的安全生产负直接领导责任，必须模范遵守公司的各项安全管理制度，不发布与公司安全管理制度相抵触的指令，严格履行本人的安全职责，确保安全责任制在本单位全面落实，并全力支持安全工作。 2、保证公司各项安全管理制度和管理办法在本单位内全面实施，并自觉接受公司安全部门的监督和管理。 3、在确保安全的前提下组织生产，始终把安全工作放在首位，当“安全与交货期、质量”发生矛盾时，坚持安全第一的原则。 4、参加生产碰头会时，首先汇报本单位的安全生产情况和安全问