中国管理会计应用与效果——企业会计人员的判断

THE APPLICATION AND RESULTS OF MANAGEMENT ACCOUNTING FROM THE PERSPECTIVE OF PRACTICING ACCOUNTANTS IN CHINESE ENTERPRISES

本文是关于中国企业管理会计应用情况及其效果的调查报告。调查围绕企业实施管理会计的综合情况、会计人员对中国管理会计运用现状的评价、现实中存在问题的原因判断以及对未来管理会计运用的希望四个方面的问题，设计了包括企业管理会计岗位设置情况、会计人员参与企业决策活动情况、企业采用的管理会计方法、企业运用管理会计的主要目的、当前管理会计应用效果的总体评价、对当前我国管理会计教材、研究情况的总体评价、我国管理会计应用效果欠佳的主要原因判断等11个题目。结果显示，管理会计方法的应用在我国企业中存在着不均衡现象。为了提高管理会计应用的效果，必须重视解决管理会计研究与实践结合、管理会计职业化和加强企业领导对管理会计工作的重视程度等三方面问题。

This paper is a report into the application and results of management accounting in Chinese enterprises. Our survey focuses on four aspects： the general situation of management accounting application in Chinese enterprises, an appraisal of the application by practicing accountants, an analysis of the causes of practical problems, and expectations for the future application of management accounting. We have designed eleven question items regarding the creation of management accountant positions, accountant involvement in decision- making processes, management accounting methods adopted by enterprises, the main pur- poses for the employment of management accounting methods, a general appraisal of the results of current management accounting application, a general evaluation of the existing management accounting textbooks and research, and a causal analysis into the poor results of management accounting application in Chinese enterprises. Our findings indicate that the application of management accounting methods is unbalanced in Chinese enterprises. To improve the application results, we must first try to solve three problems, i.e., emphasis must be put on combining management accounting research with its practice, management accountants must be licensed, and company leaders must pay more attention to management accounting.