4. Научная статья «Проблемы внедрения управленческого учета в Китае»

4.1 Аннотация к статье «Проблемы внедрения управленческого учета в Китае»

At present, there are a lot of problems in China’s Management accounting. The theory and method of management accounting in China are basically introduced from the western countries, and there is no management accounting theory system which is completely suitable for the system of China's reality. China's management accounting, both in research methods and content are unable to adapt to the requirements of modern enterprises. Some theoretical researches on management accounting are still blank. For instance, theoretical research and business practice seriously out of touch and the applicability of management accounting is narrow, and that Management accounting institutions and work organization lack of specification. Research problems of management accounting in China can help us to improve China’s management accounting theory and guide the practice. Let the management accounting effectively popularize and apply in China’s enterprises. To summarize practical experiences in theory and promote the development of management accounting in China.

4.2 Текст статьи «Проблемы внедрения управленческого учета в Китае»

The theory and method of management accounting in China are basically introduced from the western countries, and there is no management accounting theory system which is completely suitable for the system of China's reality. The rapid development of modern science and technology and the rapid improvement of productivity, as well as the integration of the world economy, enterprises are facing not only from the domestic competition, but also from abroad. Faced with the ever-changing external strong competitors, China's management accounting, both in research methods and content are unable to adapt to the requirements of modern enterprises. The specific performances are:

The field of management accounting research is narrow

    Traditional management accounting is limited to mass production, process technology and product cost are stabilizing the product. Firstly, study the cost of new products such as the existence of the problem, the general management accounting only focus on financial accounting information to strengthen the internal cost control. At present, the market competition is very fierce, requiring management accounting not only pay attention to internal information, but also market information, simply rely on the internal information is difficult to make the right evaluation and decision-making. Research on the scope of the normative development need to be standardized. Although many scholars are aware of the existing management accounting theory is not complete, the disciplinary system is not standardized defects, but either no research interest, or parrot, can really have a unique insight, and convincing is rare, not from Fundamentally solve the problem of management accounting on the construction. Some theoretical researches on management accounting are still blank. The cost and benefit should be the object of the whole management accounting subject, and the cost is the main line of contact with all the content, whether it is traditional management accounting or so-called strategic management accounting. Management accounting theory system lacks clear center and main link. The areas and scope of accounting research are expanding, such as strategic management accounting, human resource management accounting, environmental management accounting, capital cost management accounting, quality cost management accounting, etc., new content is endless, dazzling, whether these content should belong to Management accounting research field, how to expand the scope and content should be defined, as to control the overall situation, which subject should we research about management accounting in the future.

Theoretical research and business practice seriously out of touch

Although the theoretical research on management accounting in China is growing, but most of the theoretical research is still from the Western management accounting imitation and simple theoretical derivation, the researchers are rarely concerned about the actual research results, practical workers know little about the results of research. The effect is suspect, so that the theoretical research and accounting practice seriously out of touch, restricting the development of management accounting.

The applicability of management accounting is narrow

     Modern enterprise management is operating management rather than production management, business management should focus on sales. While the management accounting regards selling as a constant, and regards sales volume as the precondition of forecast’s cost, profit planning’s cost and captial planning’s cost. This will hinder the application of management accounting. Most Chinese companies doesn’t have management accounting. Some enterprise application management accounting, only for cost assessment and so on. For the strategy, the budget has not been generally concerned by enterprises. People's minds need to be further changed, many companies on the establishment of management accounting awareness are narrow, correct understanding of the establishment of management accounting is not high enthusiasm, affecting the management of accounting in China. Management accounting is mainly to adapt to the needs of economic organizations within the management and gradually formed and developed, and its main functions are to improve operational efficiency and efficiency of the various internal accounting control system, to provide internal management needs of the various data , Information and so on. Its methods and means according to different needs and designs, the model depending on the nature of different economic organizations, size, management and management vary. Its most important function is to provide a variety of useful solutions and information for optimal business decisions and maximum operational efficiency.

Management accounting institutions and work organization lack of specification

Modern Western countries generally have their own Institute of Management Accountants, as a professional organization of management accountants, such as the American Association of Management Accountants, the British Institute of Chartered Accountants, the International Federation of Accountants also has management accounting special committee, their purpose is to promote the development of management accounting disciplines, these organizations through the development of management accounting bulletin, held a regular management accounting seminars to guide the whole society of management accounting research, management management practice to solve the new situation, new problems, new methods, system and practice norms, greatly promoted the management of accounting development and improvement of this discipline. But China still does not have a specialized research and guidance management accounting work group organizations. Various academic or professional organizations have almost haven’t regard management accounting as an important work topic, therefore can not start a systematic study of management accounting. Lack of industry organizations self-discipline and theoretical position of the guide, so China's management of accounting institutions and work organizations have not unified norms, enterprises to establish management accounting situation is very different, the work is also uneven, the future development of management accounting. It is necessary to guide and standardize the deepening of the research of accounting theory and the continuous improvement of the internal management level of the enterprise. Only by the joint efforts of the management department, the theoretical circles and the enterprises can we promote the extensive development of management accounting in China.

The Influence of the Research on Accounting Discipline System

China's social development, market mechanisms, cultural concepts, are very different with deceloped countries. Due to the lack of theoretical system, accounting workers introduced a large number of Western management accounting system, and combined with the Chinese society, a series of problems come out. The content of the unpredictable, the method of complex and varied, the application of difficult twists and turns. The management of accounting materials is basically still stay in the original local introduction of Western management accounting, few management accounting theory research for Chinese present actual need. On the whole, management accounting and cost accounting and financial management of the duplication of almost all of the management of accounting content, management accounting is the core of cross-duplication. This situation regardless of the various theories of their own theory of perfection or the guiding role of practice only harm but no benefit, need to be resolved. Management accounting must use the information provided by cost accounting, such as standard cost, change costs, operating costs to analyse, make decision and do plan, etc., if the lack of cost accounting basis, management accounting has become a source of wood without water. And until today in development of cost accounting, its connotation is more than the product cost accounting, cost concept has been extended to every field of enterprise management. Which resulted in the current cost accounting and management accounting boundaries of the fuzzy, reflected in the textbook is the content of the duplication. Concrete object of management accounting and financial management is in essence the same, both from the perspectives of capital movement or value movement to the management of enterprises, its work category covers six accounting elements, the concrete object of both consistent with its overall object, there is no difference between them, and regard quantitative analysis method as their main method. The same content, using the same method, resulting in cross-duplication can not be avoided. Industry qualification examination does not reflect the importance of management accounting disciplines. China is not only hasn't professional examinations on the management of accountants qualifications, but also early and intermediate accounting titles examinations replace original study subjects management accounting from financial management, this can also from a side reflects the importance of management accounting in the theoretical circle. Mature management experience needs to be systematically summarized and improved.

     Since the reform and opening up abroad on the management of accounting books come out in large numbers. China's accounting academia has experienced the upsurge and trough of learning management accounting. In practice, some methods of management accounting have been applied, and some achievements have been made. For example, the analysis of profitability and economic forecasting has deepened the reform of financial accounting system so that financial and accounting have been developed by leaps and bounds. However, management accounting has been to stay in the original primary theory. At present, management accounting has become a compulsory course of many accounting institutions in colleges and universities. The research of management accounting in Chinese academia has a certain depth. Some typical success stories in China's accounting profession lack systematic research and summary. But regrettably, due to the lack of exemplary or model of the typical case study, management accounting in Chinese enterprises failed to get effective and popularization and application. From the published literature and information point of view, some Chinese enterprises in the past the application of management accounting experience, mainly based on the actual staff to introduce the basic situation. Because there hasn’t academic participation, its experience is difficult to be systematically summarized and summarized in theory, so it is difficult to widely popularize and apply its experience. Although academia has a theoretical research specialty, but due to various reasons in the lack of deep into the enterprise to understand the application of management accounting in practice, mainly questionnaire survey research, due to the lack of practical research, academic research on management accounting will unavoidably appear the phenomenon of the empty, divorced from reality.