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建立中国特色的管理型会计,是强化会计管理职能,提高经济效益的客观要求,也是当前我国会计改革的战略选择之一。会计改革的总体目标之一,就是要“适应计划经济与市场调节相结合的经济运行机制的要求,逐步建立起以提高经济效益为目标,以强化内部管理为中心,有利于完善各单位经营管理机制的管理型会计”(财政部:《会计改革纲要(试行)》,1991年7月)。为此,本文拟就建立中国特色的管理型会计问题作一粗浅的探讨。一、建立中国特色管理型会计的必要性迄今为止的中国管理会计理论和方法难以适应和满足我国企业经济发展的实际需要。为了推动企业改革的深入,增强企业活力,从我国实际情况出发,有必要建立中国式的管理会计。这是因为: 首先,它是治理整顿、深化改革的需要。当前,我国企业会计工作存在着失真和失控两大问题。失真,
Establishing management-oriented accounting with Chinese characteristics is an objective requirement to strengthen accounting management functions and improve economic efficiency, and is also one of the strategic choices for current accounting reform in our country. Accounting reform is one of the overall goal is to “adapt to the combination of planned economy and market regulation of the economic operation mechanism requirements, and gradually establish to improve economic efficiency as the goal, to strengthen internal management as the center, is conducive to improving the operation and management of various units Mechanism of Management Accounting ”(Ministry of Finance:“ Accounting Reform Program (Trial) ”, July 1991). To this end, this article intends to establish a management accounting with Chinese characteristics to make a superficial discussion. I. The Necessity of Establishing Management Accounting with Chinese Characteristics The theory and method of management accounting in China so far have not been able to adapt to and meet the actual needs of our country’s economic development. In order to promote the deepening of enterprise reform and enhance the vitality of enterprises, starting from the actual situation in our country, it is necessary to establish Chinese-style management accounting. This is because: First, it is the need to rectify and deepen the reform. At present, there are two major problems in our accounting work: distortion and loss of control. distortion,