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Seek the outline of the paper "Problems and Countermeasures in the Application of Management Accounting" and the specific points.
Management accounting is mainly formed and developed to meet the needs of internal management of economic organizations. Its main function is to establish various internal accounting control systems to improve operating efficiency and effectiveness, and to compile and provide various data and information needed for internal management. Its methods and means are designed according to different needs. Its mode varies with the nature, scale and management mode of different economic organizations. Its most important function is to provide all kinds of useful plans and materials for the enterprise's optimal business decision-making and maximum business efficiency.
At present, the application of management accounting in enterprise management in China is at a critical turning point. It is urgent to summarize and improve the experience of previous enterprises and form a system of management accounting theories and methods in China, so as to meet the needs of the transformation of enterprise management mechanism, ensure the high efficiency of enterprise production and operation, and promote the improvement of enterprise's own adaptability. Therefore, strengthening the research on the application and development of management accounting is becoming a realistic topic in China's accounting reform and development.
First, the status quo of management accounting application in enterprises
Management accounting came into being with Taylor's scientific management at the beginning of this century. With the development of economy, enterprises abroad have been promoted and developed. The application of management accounting in China enterprises began with the management accounting theory in the late 1970s. Its history is not long. However, as an important part of management accounting, Chinese-style responsibility accounting has been popularized and applied in enterprises for more than 40 years. Therefore, most enterprises now adopt responsibility accounting. However, most enterprises know little about comprehensive budget, risk analysis, variance analysis, long-term investment decision-making methods and employee performance evaluation. Enterprise accountants still lack the basic concepts of management accounting, not to mention applying these methods to participate in management accounting, which has not attracted the attention of most enterprises in China. It's still floating. This is practical. It shows that the driving force for enterprises to apply management accounting is obviously insufficient. There is still a long way to go before management accounting is deeply rooted in people's hearts and widely used.
Second, the reasons that affect the operation of management accounting in China
The emergence, development and growth of anything are not only influenced by the external environment and internal conditions, but also restricted by the thing itself. Management accounting came into being and developed in the west. In the process of popularization and application, it is bound to be influenced by the internal and external environment of China enterprises and restricted by the defects of management accounting itself.
(A) the impact of the external environment of enterprises
Management accounting is closely related to the external environment of enterprises. The external environment directly affects whether management accounting can be widely used. In real economic life, the external environment mainly refers to the economic system environment, legal environment and cultural environment.
1. The influence of economic system environment. Management accounting consists of two parts: decision accounting and implementation accounting, in which decision accounting is the main part. However, China has been implementing a planned economy system for a long time. Under this economic system, the supply, production and sales of enterprises, as well as people, money and materials, are all included in the corresponding plan. The most typical performance is that [unified distribution and unified distribution], [unified purchase and marketing], or non-profit organizations cannot make investment decisions independently. This power belongs to the superior. The decision-making authority is strictly divided according to the characteristics of the department, the scale of specific investment projects and their importance. The largest and most important investment projects are formulated by the government. Other investment projects are decided by the minister or the person in charge of relevant departments. In this case, it is meaningless to provide decision-making information to enterprise decision makers. Decision-making is insignificant. What matters is implementation. This may be the main reason why responsibility accounting is often favored by enterprises in China, while decision accounting is seldom concerned. From the Third Plenary Session of the Eleventh Central Committee to the present, the enterprise system reform in China has gone through decentralization, enterprise contracting and enterprise transformation. The mechanism has three stages. However, these systems have some shortcomings in different degrees, which makes enterprise decision makers pay more attention to some administrative factors and social factors while ignoring the information provided by management accounting, which leads to the inability of management accounting to be widely used in enterprises. At the same time, China's current financial system and price system are not perfect, which makes management accounting unable to fully play its role in practical application. Just like some accountants give examples. Because enterprises carry out government pricing, it is impossible for enterprises themselves to conduct pricing analysis. Some accountants have tried to use the order model, but the problem is that they often can't get the information according to the normal situation, so the calculation is meaningless.
2. The impact of the legal environment. Management accounting should provide useful information for enterprise decision makers. It must be in an equal, fair, competitive and highly sensitive market economy. But generally speaking, China's legal system is not perfect. For example, China has not promulgated that it cannot create a fair market economy environment. The tax law stipulates different tax rates for enterprises in different regions and different organizational forms, and different VAT treatment methods for large and small-scale taxpayers, which all lead to the unequal status of enterprises. These imperfect legal systems greatly weaken the usefulness and relevance of management accounting in providing business decision-making information for enterprises. In addition, the imperfect law enforcement also restricts the formation of a level playing field. Another important reason. Although China has promulgated many laws, in practice, the phenomenon of "lax enforcement, non-compliance with laws" and "power is greater than laws" often occurs. For example, although it has been promulgated and implemented for more than ten years, in the case of serious losses of many state-owned enterprises, there are few real bankruptcies, which cannot reflect the law of survival of the fittest in the market. Whether management accounting can be applied to improve the economic benefits of enterprises depends entirely on the personal quality of operators. At the same time, in real work, power is greater than law. The authority of the law has been greatly affected. Almost all enterprises have irregular accounting behavior, which makes the main information come from management accounting of financial accounting. It can only provide incorrect information to enterprise decision makers. It can be seen that the imperfection of the legal system and the lack of law enforcement make the application of management accounting in enterprises lack certain protection.
3. The influence of traditional customs and customary forces. This influence is reflected in: (1) the accounting work is in a low position. Some accountants and factory managers think that accounting is accounting and reimbursement. As for management and business decision-making, that's a matter for business leaders. Financial accounting has always been the most important part of accountants' work, while management accounting has become a sideline. If you have the energy and conditions, do it piecemeal. Otherwise, just put it aside. (2) Manager [CEO's will]. Due to China's long-term feudal autocracy and serious hierarchical concept, the leader [the will of the chief executive] has been led. Although management accounting uses all kinds of information and obtains the best scheme for leaders through all kinds of calculations and analysis, there is no need to change its judgment before this [CEO's will]. Some negative cultural thoughts make it difficult to implement management accounting. Management accounting requires clear rewards and punishments when evaluating performance. However, many operators are deeply influenced by the idea of "making big things small and making small things small", and the word "penalty" is difficult to achieve. This makes management accounting play a multiplier role in enterprises, thus affecting its popularization and application.
(B) the impact of the internal environment
Management accounting mainly serves the internal management decision-making of enterprises. The internal environment of enterprises plays a decisive role in the universal application of management accounting. The internal environment of an enterprise mainly refers to the managers, accountants and computerized accounting equipment.
1. The influence of enterprise decision makers. The importance that enterprise decision makers attach to management accounting directly affects whether management accounting can be widely used in enterprises. Modern market economy requires entrepreneurs to know not only management, but also management, including accounting and financial management. At present, most business operators are far from this requirement, which limits the wide application of management accounting in enterprises to some extent. At present, many enterprises are using it. That is, management accounting organizations have not been established and corresponding management accounting personnel have not been trained. Accountants themselves do not have the opportunity and enthusiasm to apply management accounting.
2. The influence of accounting personnel. The influence of accountants on the application of management accounting is mainly reflected in the quality of accountants. At present, the overall quality of accountants in China is low, which is manifested in the low level of knowledge, unreasonable knowledge structure and low level of professional education. Among the120,000 accountants in China, less than 10% have received college education. There are more than 6 million state-owned enterprises and high-quality collective enterprises at or above the county level. Among the accountants, only 18.2% have college education or above, and only 14.5% have accounting qualification. (4) Because the quality of accountants can't keep up, they have no energy to practice management accounting. Although some accountants have learned some knowledge of management accounting, most of them are at the stage of theoretical discussion. At the same time, the professional level of accounting personnel in China is not very high. In accounting,
3. The influence of computerized accounting. At present, the application of computers in enterprises in China is not high, and the utilization rate is relatively low. In enterprises that implement computerized accounting, its application only stays at the level of post-event accounting. It does not have the ability to control things and predict in advance. At the same time, the software development of management accounting in China is seriously lagging behind at this stage, which makes some complicated management accounting formulas and models unusable. Due to the above factors, management accounting can not adapt to the development of modern market, thus weakening it.
(C) the impact of management accounting's own defects
Traditional management accounting has played a positive role in improving the economic benefits of enterprises. However, since World War II, especially since 1960s, with the rapid development of modern science and technology, the rapid improvement of productivity and the integration of the world economy, enterprises are facing not only domestic competition, but also foreign competition. However, management accounting can not meet the requirements of modern enterprises in terms of methods and contents.
1. The research field of management accounting is narrow. Traditional management accounting is limited to products produced on a large scale. Process technology and product cost tend to be stable. There are few problems such as the cost of new products. General management accounting only pays attention to financial accounting information and strengthens internal cost control of enterprises. At present, the market competition is fierce. Management accounting is required to pay attention not only to internal information of enterprises, but also to market information. It is difficult to make correct evaluation and decision only by relying on internal information of enterprises.
2. The basic points of management accounting are inappropriate. Modern enterprise management is management rather than production management. Enterprise management should focus on sales. However, management accounting regards sales as a constant, and takes the determination of sales as the premise of cost prediction and control, profit planning and control, and capital planning and control. This will certainly hinder the application of management accounting.
3. Information lag. Because a lot of information of management accounting comes from financial accounting and cost accounting statements, the accounting statements of any period are only interim statements of the next period. Because of the lag of this information, managers can't make decisions, which seriously weakens the role of management accounting.
4. Product evaluation with short market life. A trend of modern products is to accelerate the upgrading. Many products have a life cycle of only a few years. Some are only a year or less. Many enterprises compete in the industry, not only by low-cost production of products, but also by upgrading products. Traditional performance evaluation always takes cost as the center.
Due to the above factors, the role of management accounting in enterprises is seriously limited.
3. Some thoughts on improving the application level of management accounting
From the above analysis, we can see that at the present stage in our country, we should first establish a good environment to promote the application of management accounting.
(A) the establishment of a management accounting system with China characteristics is the fundamental way to promote management accounting.
At present, the theoretical research of management accounting in China is very weak. The theoretical research of management accounting is limited to the translation and introduction of foreign situations. China's national conditions are very different from those of western countries, which makes it difficult for western management accounting to be widely used in China enterprises. Therefore, to promote management accounting, we must first establish a management accounting system with China characteristics. Specifically solve the following problems:
1. The position of management accounting in China. Management accounting in western countries has developed to a higher level, which is consistent with its economic development level and enterprise management level. China's management accounting should be located in establishing a socialist market economy, promoting the development of modern enterprise system, closely combining the actual situation of Chinese enterprises, and facilitating the operation and use of accountants and managers at this level. It does not pursue unfathomable theories and numerical models. It doesn't mechanically replicate those numerous problems.
2. Standardization of management accounting in China. For any subject, people's knowledge of this subject mainly comes from textbooks. However, whether the content system of teaching materials can be standardized as much as possible is directly related to the popularization and application of this subject. However, the teaching materials of management accounting are lack of standardization in the logical order of content arrangement, basic theoretical structure, terms, concepts and methods, which is not conducive to beginners to learn and master management accounting and management. Popularization and application of management accounting. At the same time, the world is in an era of rapid development and application of computer technology. In order to ensure the collection, transmission, processing, storage and output of accounting information, computers are increasingly relied on, and the compilation of general management accounting software depends on the standardization of management accounting to a certain extent.
3. China management accounting should pay special attention to the research and application of behavioral science. Only in this way can it conform to China's management logic, our social behavior and social psychology, and only in this way can it produce better social effects. Establish management accounting with China characteristics, study people's behaviors, desires and motivations in various organizations in China, reasonably guide and organize, form a harmonious internal management environment, reduce internal friction in management, and apply management accounting methods that conform to China people's psychological characteristics.
4. Chinese-style management accounting system should scientifically and systematically summarize the successful experience of management accounting in practice, and find out the objective law of management accounting development, so as to facilitate the further development of management accounting.
(B) actively promote the modern enterprise system
Enterprise system is closely related to the role of accounting. What kind of enterprise system needs what kind of accounting. Enterprises that establish a modern enterprise system will inevitably require the application of management accounting to improve the economic benefits of enterprises. For a long time, due to the borrowing of government functions in China, the economic benefits of state-owned enterprises are low, which also hinders the application of management accounting. On the one hand, the government directly controls the people, finances and materials of enterprises and intervenes in enterprises. Production and business activities make enterprises have no independence and freedom, and they cannot carry out production and business activities in time according to the needs of society and market. On the other hand, ignoring or even excluding the economic responsibility and interests of the enterprise itself makes the enterprise lose the enthusiasm and initiative of production and operation, and makes many methods of management accounting meaningless. At the same time, the government with misplaced functions directly replaces the market's function of allocating social resources, intervenes in enterprise investment by administrative means, or directly replaces enterprise investment. Moreover, the government and enterprises attached to the government are not responsible for the investment effect. In the management of cadres, the evaluation of their achievements often depends on the total indicators such as speed and output value, but does not pay attention to the efficiency indicators of input and output. Moreover, enterprise cadres determine the corresponding administrative levels according to the size of their enterprises. This will inevitably lead some government and business leaders to be overjoyed when making investment decisions, regardless of objective conditions and market conditions, competing for projects and investments, resulting in investment decision-making mistakes. In this case, the management accountant's investment analysis of investment projects is more correct. Of course it doesn't work. Personally, I think that to establish a modern enterprise system, we should first abolish the administrative level treatment enjoyed by enterprise leaders and stop being appointed by the government. Instead, it should be openly recruited in the society, and real entrepreneurs should be produced and honed by the market. At the same time, we should further improve our legal system, create an open and free competitive market environment for enterprises, and let enterprises realize the survival of the fittest in this environment. Therefore, it is necessary to urge enterprise management. In order to apply the techniques and methods of management accounting as much as possible, it is necessary to deepen the reform of the economy and management system, further clarify the property rights, improve the reward and punishment system of the administrative departments of enterprises, and constantly improve the market mechanism so that every enterprise can really consider improving its internal management to ensure that it is in an invincible position in the fierce competition 2.
(3) Further strengthen management accounting education and improve the quality of personnel.
Although the management accounting in China has made great achievements in the past 20 years, it is still necessary to strengthen the quality education of accountants in order to popularize management accounting. Only by establishing a team of high-quality management accounting talents can we build a bridge between management accounting theory and practice and promote the application of management accounting. As far as basic education is concerned, extensive, in-depth and lasting basic education of management accounting should be carried out among universities, adult education, managers and accountants. Not only should the knowledge of this course be deeply rooted in the hearts of the people.
(D) to cultivate the management accounting awareness of the main leaders of enterprises.
Compared with accountants, the cultivation of management accounting knowledge and quality of enterprise leaders may be more important. According to the survey, the ignorance of unit leaders is listed as the primary reason that affects the application of management accounting. Improving the application level of management accounting has become the most critical factor. If enterprise leaders do not have a certain sense of management accounting, they will not consider the role of accounting in forecasting, decision-making, planning and control. Even if the accounting level is higher, it may be difficult to play a role. It is necessary to strengthen the management accounting of enterprise leaders.
1. In the future, relevant government departments at all levels and other relevant parties should appropriately strengthen the content of management accounting when organizing the training of business leaders. The content of management accounting should be appropriately increased in the professional title examinations such as economist. Enterprise leaders themselves should constantly improve their understanding of accounting work and accounting personnel. Facts have proved that if business leaders have certain knowledge of management accounting, they will naturally consider the role of accountants in forecasting and planning.
2. Establish a certain social restraint mechanism. Even use an administrative means to urge business leaders to pay attention to the application of management accounting. For example, on major decisions made by leaders, especially on major issues such as project investment decisions, a one-vote veto system for management accounting is established.
(5) Establish a management accountant organization in China to promote the development of management accounting.
Modern western developed countries generally have management accountants associations. As professional organizations of management accounting, the establishment of these professional organizations not only promotes the application and development of management accounting in enterprises, but also strengthens the social status of management accounting. In Britain, once you hold the certificate of chartered management accountant, you are considered to have extensive theoretical knowledge and rich practical experience, and often become the target of big companies.
Judging from the achievements and functions of professional organizations of management accountants in western developed countries, it is also necessary for China to set up its own management accountant association, set up management accountant qualification examination and set up management accountant publications according to its advanced experience in the west, which is not only conducive to the development of management accounting, but also can promote its application and development.
Although the popularization and application of management accounting in China are still affected by various internal and external factors, with the deepening of the reform of socialist market economy and the establishment of modern enterprise system in China, management accounting will be recognized by most people, play an increasingly important role in state-owned enterprises and make great contributions to China's social and economic development.
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