Forum pracy nad projektem wskrzeszenia The Forge

[02fdd68lv]

Management Accounting as early as the beginning of this century, had appeared in the West, and with the economic development of the enterprises in Western countries are promoting the use and development, to the fifties of this century, has been formed to > system. Over the last decade, Western managed Accounting scholars also proposed many new management Accounting the theory and method, so that the management Accounting areas of research and further expand the scope of application. But our country is in the late 70s the introduction of management Accounting , and compared with Western countries, the management Accounting more than theoretical research, its methodology in the domestic enterprises applications are extremely small, even a large number of managers, Accounting staff management Accounting poorly understood, it will undoubtedly raise the level of corporate management, influence the long-term national economic development. Therefore, from reality, several steps to address the enterprise management Accounting the status and role. exciting to do in kanwenzhang.com
First, we should strengthen the management Accounting of the theory, the establishment of management with Chinese characteristics Accounting system. At present in China, whether it is teaching, or theory, but are still stuck in traditional management Accounting , in large part no innovation. Traditional management accounting many of the theory is based on determining the basis of the economic environment, its quantitative models and assumptions to determine the economic life in the real world does not hold a lot in practice almost impossible to apply these theories and models, resulting in the theory and practice out of line, which is the management Accounting is not widely used in business the main reason. Western Accounting academics accounting for traditional management of this malaise has made many new management theories and methods, such as strategic management Accounting ,[link widoczny dla zalogowanych], operating costs management, timely inventory management. For these new theories, we can properly introduce, learn from, but not copied. Because in the West Accounting environment, after all, there are some differences, many Western management Accounting the theory and method in China is not useless, therefore, should establish a set of suitable for China with Chinese characteristics, management Accounting system.
Second, establish a sound economic system, creating a suitable management Accounting a good environment for development. For a long time, China has been the implementation of the planned economy system,[link widoczny dla zalogowanych], in this system, the state is the operating body, the production of materials required by the state responsible for the supply, product sales arranged by the state, the so-called business is actually a big business in this state workshop or factory. Therefore, management Accounting as an internal Accounting , for business decision makers with information on the functions of decision-making, there is no play. From the Third Plenary Session to the present, China's enterprise reform has gone through none other decentralization, corporate contracting and operational mechanism in three stages. But some systems are managed to varying degrees, hamper Accounting of universal application. The contract system, for example, the implementation of the contract system a But it also has a fatal flaw. Business because of the contract system is still a considerable extent under the government administration, not a real economic entities, which makes its own decisions are still subject to significant restrictions on the right, resulting in companies can not operate independently. Moreover, the implementation of contract system of the enterprise, its ownership of assets remain with the state, enterprises, only the right to operate without loss of their assets can be negative. The existence of these defects, making the business decision-makers pay more attention to making some of the administrative decision-making factors, and not focus on management Accounting of the information provided, resulting in the management Accounting in the Application of China's enterprises can not be timely. Meanwhile, China's financial system at this stage, the price system is not perfect, which makes management Accounting in practice can not be fully effective. Therefore, it is imperative to establish a modern enterprise system as soon as possible,[link widoczny dla zalogowanych], a sound financial system, the price system, providing a fair, equal and competitive market economy, making the business decision-makers can change according to market rules, with the master management Accounting [/b] knowledge to predict future of the company and judge at the same time within the enterprise should form a full attention and use of management accounting in the atmosphere, the management Accounting given to all aspects of staff understanding and support.
again, improve Accounting the quality of personnel, creating a professional management Accounting team. At present, China's Accounting the overall quality of staff is not high, the most prominent is Accounting that the knowledge of a lower level, very few university-trained professional education. Now the country by up Accounting Normal exam only fifty thousand people, including young up Accounting Teachers only one million people, and many people have just taken the gate, lack of practical experience. This seriously affected the work of the various aspects of the economy Accounting manpower needs, reducing the Accounting information on the quality and delivery speed, which have limited management Accounting the general application in the enterprise. Therefore, at this stage, should be strengthened Accounting education, raise the general Accounting the quality of personnel. Specific management practices are generally open Accounting class, so that all Accounting and other economic actors can understand, understand management Accounting . Also, colleges should be set in the economic management of Accounting professional, systematic study Accounting , higher mathematics, Management , marketing,[link widoczny dla zalogowanych], behavioral science such knowledge, cultivate a group of professional management Accounting professionals.
Finally, a Chinese management Accounting Association, to promote the management Accounting development. Western countries are now setting management General Accounting Association, holds a Chartered Institute of Management Accounting Master Certificate who generally have a wide range of theoretical knowledge and practical experience, often major companies hunting targets. Therefore, management Accounting Association to promote the management of the establishment not only Accounting in the enterprise application and development, but also to strengthen the management Accounting Division social status. So, should China's specific national conditions, learn the advanced experience of the West to form our management Accounting Association, making it of Management Accounting place of work experience and personnel exchanges, training or by a group of Chinese management certification exam Accounting division,[link widoczny dla zalogowanych], making them the promotion of management Accounting the main force.
In summary, despite the current management of enterprises in China Accounting has not been widely used, not fully out of its functions, but with the economic development, institutional integrity and improvement of management ideology and management Accounting will play an increasingly important role, it's position in the enterprise and the role of the real increase will go up.
Accounting Papers: In our country should do to improve the status and role of management accounting papers _ accounting


colspan =
More articles related to topics：


Wholesale MAC Cosmetics Featured _91 success inspi

nike factory outlet One common element in quality

[link widoczny dla zalogowanych]

[link widoczny dla zalogowanych]

[link widoczny dla zalogowanych]