Management accounting is mainly to adapt to the internal management needs of economic organizations and the gradual formation and development. Its main function is to improve operational efficiency and effectiveness of the establishment of a variety of internal accounting control system. Preparation and provision of internal management needs of a variety of data. Information, etc. Its methods and means are designed according to different needs. Its mode depends on the nature of different economic organizations. The size of the organization. Its mode of operation varies according to the nature of the economic organization, the size of the organization, and the mode of management. Its most important function is to provide a variety of useful programs and information for optimal business decision-making and maximum business efficiency.
Currently. The application of management accounting in China's enterprise management is at a critical turning point. There is an urgent need to summarize and improve the experience of the previous application in the enterprise. Formation of China's management accounting theory and method system. In order to adapt to the needs of the transformation of enterprise management mechanism. Ensure the high efficiency of enterprise production and operation. And to promote the improvement of the adaptability of the enterprise itself. Therefore. Strengthen the application of management accounting and the development of research. Accounting reform and development in China is becoming a realistic topic.
I. The current situation of the application of management accounting in the enterprise
Management accounting is the beginning of this century with the scientific management of the emergence of Terra. And with the development of the economy and in foreign enterprises to promote the use and development. The use of management accounting in China's enterprises in the late 1970s with the beginning of management accounting theory. Its history is not long. But as an important element of management accounting, Chinese responsibility accounting has been popularized and applied in enterprises for more than 40 years. Therefore. Nowadays, the general enterprises have applied the responsibility accounting. However, most of the enterprises have no knowledge of comprehensive budgeting. Risk analysis. Gap analysis. Long-term investment decision-making methods. Little is known about employee performance evaluation. Accountants still lack the basic concept of management accounting. Not to mention the application of these methods to participate in the economic management accounting in China has not attracted the attention of most enterprises. It is still in a floating state. This is realistic. It shows that there is not enough motivation for enterprises to apply management accounting. There is a long way to go for management accounting to penetrate the hearts and minds of the people and to be widely applied.
II. Reasons affecting the operation of management accounting in China
The emergence, development and growth of anything is not only affected by external factors. Development and growth not only by the external environment and internal conditions. It is also subject to the constraints of the thing itself. Management accounting is created in the West. Developed. It is promoted in China's enterprises. The application of the process will inevitably be affected by the internal and external environment of Chinese enterprises and management accounting itself exists in the shortcomings of the constraints.
(A) the impact of the external environment
Management accounting and the external environment of enterprises has a very close connection. The external environment has a direct impact on whether management accounting can be widely used. In the real economic life. The external environment mainly refers to the economic system environment. Legal environment and cultural environment.
1. The influence of the economic environment. Management accounting consists of decision-making accounting and executive accounting. And the decision-making accounting as the main body. However. For a long time, China has been practicing a planned economic system. Under this economic system. Supply. Production. Sales and people. Finance. . and materials are all incorporated into the corresponding plan. The most typical manifestation is [the unified distribution and allocation] . The most typical manifestation of this is the [unified allocation], [unified purchase, unified sale] and [unified collection, unified expenditure]. Enterprises are merely enlarged [workshops]. The enterprise or non-profit organization cannot make investment decisions independently. This power belongs to the higher authorities. Decision-making authority is based on the characteristics of the sector. Decision-making authority is strictly divided according to the characteristics of the sector, the size of the particular investment project and its importance. The largest and most important investment projects are decided by the government, while other investment projects are decided by the minister or head of the relevant department. In this context. There is no point in providing decision-making information to business decision-makers. Decisions are irrelevant. What matters is implementation. This may be the reason why responsibility accounting is often favored by enterprises in China. The main reason why decision-making accounting is like a white snow in the spring, but few people ask for it. From the Third Plenary Session of the Eleventh Central Committee to the present. China's enterprise system reform has gone through a decentralization of profits. Enterprise contracting and conversion of business mechanisms in three stages. But these systems are different degrees of the existence of such and such shortcomings. Make business decision makers in decision-making more important to some administrative factors and social influences. And can not pay attention to the information provided by management accounting. As a result, management accounting cannot be widely used in enterprises. At the same time. At this stage, China's financial system. Price system is not perfect. So that management accounting in the practical application of the role can not be fully realized. As some accountants cited. Because the enterprise to implement the government pricing. It is impossible to analyze the pricing. Some accountants also said. They have tried to use the ordering model. The problem was that materials were often not available on a normal basis. This made the calculations meaningless.
2. Impact of the legal environment. To provide useful information to business decision makers. It must be in an equal. Fairness. Competition and highly sensitive market economic conditions. But in general, China's legal system is not sound. For example, China has not promulgated & lt; anti-monopoly law & gt;. Can not create a fair market economic environment. Tax law for different regions. Different forms of organization of the enterprise provides a different tax rate. The tax law provides different VAT treatments for large and small-scale taxpayers. All these create an unequal status for enterprises. These legal deficiencies and imperfections have made management accounting a very useful tool for enterprises. These inadequacies make management accounting less useful and less relevant in providing information to enterprises for business decision-making. The usefulness and relevance of the information provided by management accounting to enterprises in making business decisions is greatly reduced. In addition. The unsatisfactory implementation of laws is another important reason for the formation of a level playing field. Although China has introduced many laws. However, in practice [lax law enforcement. There is no law" and [power over the law] phenomenon often occurs. Such as & lt; bankruptcy law & gt; although has been promulgated and implemented for more than ten years. But in the case of many state-owned enterprises serious losses. The real bankruptcy is very few. So that the law of market survival of the fittest can not be reflected. Management accounting for improving the economic efficiency of enterprises. Whether it can be applied depends on the quality of individual operators. At the same time. In reality, the power is greater than the law. The authority of the law has been greatly affected. Non-standard accounting behavior exists in almost all enterprises. This makes management accounting, whose main source of information is financial accounting, only provide incorrect information to decision makers. This can be seen. Inadequate legal system and insufficient enforcement. This makes management accounting in the enterprise lack of certain guarantee.
3. The influence of traditional practices and customs. This influence is specifically manifested in: (1) the low status of accounting work. Some accountants and factory managers believe that. Accounting is accounting. Reporting. As for management. Operational decision-making. That is the business leaders. Financial accounting has always been the most important part of an accountant's job. Management accounting has become a sideline. Those who have the energy and conditions. They can do it in bits and pieces. Otherwise simply cast aside. (2) the operator's [chief will]. Because our country has long been practicing feudal autocracy. Hierarchical concept is more serious. This has resulted in the leader's [chief will]. Although management accounting utilizes a variety of information. After all kinds of calculations and analysis of the optimal program to provide leaders. But before this [chief will]. Whether or not the role is not to change the assertion. (3) Some negative cultural ideas make it difficult to implement management accounting. Management accounting requires clear distinction between reward and punishment in evaluating performance. However, many operators are y affected by the idea of "minimizing major issues and minimizing minor ones". The small things are trivialized," the influence of thought. It is difficult to realize the word "punishment". This makes the role of management accounting in the enterprise twice the effort. Thus affecting its popularization and application.
(ii) the impact of the internal environment
Management accounting is mainly for the internal management decision-making services. The internal environment of an enterprise plays an important role in the general application of management accounting. The internal environment of the enterprise mainly refers to the enterprise's operators. Accounting personnel and computerized accounting equipment.
1. The influence of business decision-makers. The degree of importance attached to management accounting by business decision-makers directly affects whether management accounting can be widely used in enterprises. The modern market economy requires entrepreneurs not only to understand business. They need to know more about management. This includes accounting and financial management. At this stage. Most of the entrepreneurs are still far away from this requirement. This limits the general application of management accounting in enterprises to a certain extent. At present, in many enterprises. That is, there is no management accounting organization. There is no training of management accounting personnel. Accounting personnel themselves do not have the opportunity and enthusiasm to apply management accounting.
2. Influence of accountants. The influence of accounting personnel on the use of management accounting is mainly reflected in the quality of accounting personnel. China's current stage of the overall quality of accounting personnel is relatively low. Highlighted by the low level of knowledge. Unreasonable knowledge structure. Low level of professional education. The country's 12 million accountants. Less than 10% of the 12 million accountants nationwide have received university specialized education. In the relatively high quality of state-owned enterprises and collective enterprises above the county more than 6 million accountants. Only 18.2% of them have college education or above. Only 14.5% of them have the qualification of accountant. ④ Because the quality of accounting personnel can not keep up. They do not have the energy to practice management accounting. Although some accountants have studied some management accounting knowledge. But most of them are in the paper stage. There is no systematic practical operation. At the same time. The professional standard of Chinese accountants is not very high. False accounting disclosure. The situation of distortion of accounting information is serious. All these factors limit the general application of management accounting in enterprises.
3. The impact of computerized accounting. At this stage . The degree of application of computers in China's enterprises is not high. Utilization rate is also relatively low. In the development of computerized accounting enterprises. The application of its application only stays in the level of post facto accounting. Do not have the ability to control and predict in advance. Meanwhile. At this stage, the software development of management accounting in China is seriously lagging behind. Some complex formulas and models of management accounting cannot be applied. Due to the existence of the above factors. The management accounting cannot adapt to the modern market development. This weakens the role of management accounting. As a result, the application of management accounting in enterprises is slow.
(C) The impact of management accounting's own shortcomings
Traditional management accounting has played a positive role in promoting the improvement of the economic efficiency of enterprises. But since World War II. Especially since the 1960s. With the rapid development of modern science and technology and the rapid increase in productivity. And the integration of the world economy. Enterprises face competition not only from domestic. But also from abroad. The fast-changing external environment and strong competitors. Management accounting both in terms of methodology and content appear to be unable to adapt to the requirements of modern enterprises. Specifically manifested as:
1. Management accounting research in the field of narrow. Traditional management accounting is limited to mass production. Process technology and product costs are tending to stabilize the product. Rarely study the cost of new products and other problems. General management accounting only focuses on financial accounting information. Strengthen the internal cost control. At this stage, the market competition is very fierce. Requirements of management accounting should not only focus on internal information. It should also pay attention to market information. It is difficult to make correct evaluation and decision by relying solely on the internal information of the enterprise.
2. The base of management accounting is not appropriate. Modern enterprise management is business management rather than production management. Business management should focus on sales. But management accounting takes sales as a constant. The determination of sales is used as the basis for cost forecasting and control. Profit planning and control and capital planning and control of the prerequisite. This will hinder the application of management accounting.
3. Information lag. Since much of the information for management accounting comes from financial accounting and cost accounting reports. However, the accounting report of any period is presented in the middle of the next period. The lag in this information makes it useless for managers to make decisions. This seriously undermines the role of management accounting.
4. Evaluation of products with short market life. One of the trends of modern products is the accelerated replacement. Many products have a life cycle of only a few years. Some are only a year or less. Many companies in the industry to compete not only by the low-cost production of products. They also rely on product renewal. Traditional performance evaluation has always been cost-centered.
The existence of these factors makes the role of management accounting in the enterprise is seriously limited.
Three. Some Ideas for Improving the Application Level of Management Accounting
From the above analysis, we can see that. At this stage in China. To promote the use of management accounting. We must first establish a favorable environment.
(I) Establishing a management accounting system with Chinese characteristics is a fundamental way to promote management accounting
At this stage. The theoretical study of Chinese-style management accounting is very weak. The theoretical study of management accounting is still limited to the translation and introduction of foreign situations. China's situation is very different from that of Western countries. This makes it difficult for the western management accounting, which has been absorbed in its entirety, to be applied universally in Chinese enterprises. Therefore, in order to promote management accounting. The first step is to establish a management accounting system with Chinese characteristics. To solve the following problems:
1. The positioning of management accounting in China. Management accounting in western countries has developed to a high level. This is consistent with its level of economic development. The level of enterprise management is consistent. China's management accounting should be positioned in the establishment of socialist market economy. Promote the development of modern enterprise system. Closely combined with the actual situation of Chinese enterprises. It is convenient for accountants and managers to operate and apply it. Management personnel to operate and utilize this level. Do not pursue esoteric theories and numerical models. Not to copy and paste a lot of unworkable terms, concepts and methods. Concepts and methods.
2. Standardization of management accounting in China. For any discipline. People's knowledge of the subject. Mainly from textbooks. But the content of the textbook system can be standardized as much as possible. Is directly related to the degree of popularization and popularization of the application of the discipline. Management accounting textbooks in the logical order of content. Basic theoretical structure. Terminology. The lack of standardization in many aspects, such as concepts and methods, is not conducive to the learning and mastery of management accounting by beginners. The lack of standardization in many aspects is not conducive to the learning and mastering of management accounting by beginners. At the same time, the world is in the era of rapid development and application of computer technology. In order to ensure that the collection of accounting information. Transmission. Processing. Processing. Storage. Output and so on are increasingly relying on computers to complete. The preparation of general management accounting software depends to a certain extent on the standardization of management accounting.
3. China's management accounting should place special emphasis on the research and application of behavioral science. This can be in line with the logic of management in China. In line with our social behavior and social psychology, and only in this way. Can produce better social effects. To establish management accounting with Chinese characteristics. To study human behavior in all kinds of organizations in China. Desires. Motivation. And to guide and organize them rationally. Form a harmonious internal management environment. Reduce the internal conflict in management. The application of management accounting methods in line with the psychological characteristics of Chinese people. It should be a breakthrough for China to establish a management accounting system with Chinese characteristics.
4. The Chinese management accounting system should summarize the successful experience of management accounting in practice in a scientific and systematic way. The Chinese management accounting system should summarize the successful experience of applying management accounting in practice in a scientific and systematic way. And find out the objective law of the development of management accounting. In order to facilitate the further development of management accounting.
(2) Actively promote the modern enterprise system
The enterprise system and the role of accounting has a close relationship. What kind of enterprise system needs what kind of accounting. The establishment of a modern enterprise system of enterprises will inevitably require the use of management accounting. To improve the economic efficiency of enterprises. But for a long time due to the borrowing of the functions of our government. Resulting in the enterprise government and enterprise not separate. Responsibility and authority are not clear. Caused by the low economic efficiency of state-owned enterprises. It also hinders the application of management accounting. On the one hand, the government directly controls the people. Finance. The government, on the other hand, has direct control over the people, finances, and materials of the enterprises. Intervene in the production and operation activities of enterprises. It makes the enterprises have no independence and freedom. Inability to timely production and business activities in accordance with the needs of society and the market, on the other hand. On the other hand, it neglects or even excludes the economic responsibility and economic interests of the enterprise itself. So that the enterprise in the production and operation of neither pressure nor motivation and loss of positive and initiative. This makes many methods of management accounting seem meaningless. At the same time. Misaligned government. Directly replace the market allocation of social resources. Intervene in enterprise investment by administrative means. Or directly replace enterprise investment. And. The government and government-affiliated enterprises are not responsible for investment results. In addition, in the management of cadres. The assessment of their performance is often based on the speed and output value and other aggregate indicators. Not pay attention to the assessment of input and output efficiency indicators. And enterprise cadres according to the size of the enterprise to determine the corresponding administrative level. This will inevitably lead to some government and business leaders in the investment decision-making. Disregarding the objective conditions and market situation. Competition for projects. Competition for investment. Resulting in investment decision-making mistakes. Harm this situation. Management accounting for investment projects, even if the investment analysis is correct, of course, can not play a role. In my personal opinion. To establish a modern enterprise system. The first thing to do is to abolish the administrative level of enterprise leaders. They should no longer be appointed by the government. Instead, they should be recruited by the public. Real entrepreneurs should be produced and honed by the market. At the same time should further improve China's legal system. To create an open. Free competition market environment. So that enterprises can achieve the survival of the fittest in this environment. Therefore. To promote enterprises in the management of the application of management accounting techniques and methods. Must continue to deepen the reform of the economic and management system. Further clarification of property rights. Improve the reward and punishment system of enterprise administration. Continuously improve the market mechanism. So that every enterprise can really consider relying on the improvement of internal management to ensure that they are invincible in the stimulation of competition.
(C) to further strengthen the management of accounting education. Improve the quality of personnel
While twenty years in China's management accounting achievements. But to make management accounting to be popularized and applied. Still need to increase the quality of accounting personnel education efforts. Only the establishment of a high-quality management accounting personnel to build a management accounting theory and practice of the bridge. Only by building a team of highly qualified management accountants can we build a bridge between the theory and practice of management accounting and promote the application of management accounting. In terms of basic education. The basic education should be provided in universities and colleges. Adult education as well as the general management personnel. The basic education of management accounting should be carried out in universities, colleges, schools, adult education and the general management and accounting personnel. The basic education of management accounting should be carried out in a wide range of universities and colleges, adult education and the general management and accounting personnel. Not only to make the knowledge of this subject y rooted in people's hearts. But also to develop their ability to apply management accounting.
(4) Cultivate the management accounting awareness of the main leaders of enterprises
Compared with accountants. The development of management accounting knowledge and quality of key business leaders may be more important. According to the survey. The lack of attention by the leaders of the organization is listed as the primary reason affecting the application of management accounting. Improving the application of management accounting. Business leaders have become the most critical factor. If the leaders do not have the awareness of management accounting, they will not consider the role of accountants in forecasting. They will not consider the role of accountants in forecasting. Decision making. Planning and control. Even if the accountants are highly qualified, they may not be able to fulfill their roles. To enhance the management accounting awareness of key business leaders can take the following measures:
1. In the future, the relevant government departments at all levels and other relevant parties to organize training for business leaders should be appropriately strengthen the content of management accounting. Economist and other professional title examination should be appropriate to increase the content of management accounting. Business leaders themselves should also continue to improve their understanding of accounting and accounting staff. Facts have proved that. If business leaders have a certain knowledge of management accounting. They will naturally consider the role of accountants in forecasting. Planning and other aspects of the role.
2. Establish a certain social constraints. Or even an administrative means to promote the leadership of enterprises to pay attention to the application of management accounting. For example, in the leadership of major decisions. Particularly in relation to project investment decisions and other major issues. Establish a veto system for management accounting.
(E) the establishment of China's management accountants organization. Promote the advancement of management accounting
Modern developed countries in the West generally have the Institute of Management Accountants. As a professional organization of management accountants. The establishment of these professional organizations not only promotes the application of management accounting in the development of enterprises. And strengthen the social status of management accountants. In the United Kingdom. Once a chartered management accountant certificate is considered to have extensive theoretical knowledge and rich practical experience. They are often sought after by large companies.
Through the western developed countries of the management accountant professional organization development results and role. Our country also need to be based on the country's reference to the advanced experience of the West to form our own management accountants association. Establishment of the management accountant qualification examination. The establishment of management accountant publication. This is not only conducive to the development and growth of management accounting. And can promote the use and development of management accounting.
Although at present. External factors. But with the deepening of China's socialist market economic reform and the establishment of modern enterprise system. Management accounting will be recognized by most people. Playing an increasingly important role in state-owned enterprises. For China's social and economic development to make great contributions.
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