浅谈管理会计的现状及其发展中英文翻译
安徽省招生网-给母校的一封信
http: http:
浅谈管理会计的现状及其发展中英文翻译
Introduction to the present situation and
development of management accounting in Chinese
and
English translation
一、管理会计的内涵
First, the connotation of management
accounting
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
。
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.
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。
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
http: http:
accounting provides the management decision of
information. Therefore, the enterprise leader's
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.
二、我国管理会计的现状
Second, the present situation of
the management accounting in our country
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：
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:
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。
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
didn't
catch up with the development of the
economic environment.
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。
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.
http: http:
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。
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.
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。
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.
三、管理会计的发展趋势
Third, the development trend
of management accounting
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。
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
enterprise's management activities. Finally to
build value as the core of enterprise
http: http:
culture.
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。
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.
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。
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.
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
http: http:
法势必成为我国未来成本管理的核心方法。
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.
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。
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 department's actual performance,
and make people pay attention to the calculation
of
relative rate, ignoring the absolute amount
of performance evaluation.
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。
Predictably, the development of
management accounting is future, with limitless
scenery, has a
http: http:
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.
参考文献：
References:
1.赵晖。管理会计在我国应用的现状及其创新发展[J].会计之友，2006（5）
1.
Zhao Hui. The present situation of the management
accounting application in our country and
its
innovation and development [J]. Friends of the
accounting, 2006 (5)
2.郑石桥，李宇立。关于管理会计研究的若干思考[J].财会月刊，2006（5）
2.
Zheng Shiqiao Li Yuli. Some thinking about
management accounting research [J]. Journal of
accounting monthly, 2006 (5)