This paper discusses three issues, raised by Relevance Lost （Johnson ＆ Kaplan, 1987）, about historical evaluation of the development of management accounting. The first issue is when management accounting system wa...This paper discusses three issues, raised by Relevance Lost （Johnson ＆ Kaplan, 1987）, about historical evaluation of the development of management accounting. The first issue is when management accounting system was formed; the second is how to evaluate its development in subsequent decades; the third is how to evaluate the development of practice and research of management accounting in almost twenty years after Relevance Lost was published. The role of Relevance Lost in practice and theoretical research of management accounting is widely recognized, and the disagreement with it in this paper is in the specific area of the development history of management accounting. The authors of this paper believe that the development, through having its ups and downs over time, is generally speaking a continuous process, not separated by disconnected phases, leaping from one to another. Along with the progress in practice and research, researchers and practitioners are deepening their understanding about the theoretical foundation and practical development of management accounting. The history of development of management accounting is consistent with the process people gradually understand it.展开更多
The current China＇s social security fund adopts the operation mode of ＂combination of social pooling and individual accounts＂.With the increase of the social security fund, the settlement of these problems is very ...The current China＇s social security fund adopts the operation mode of ＂combination of social pooling and individual accounts＂.With the increase of the social security fund, the settlement of these problems is very important. In this paper, the analysis based on the problems of China＇s basic old-age insurance in the current system mode operation, the ＂nominal account system characteristics and operation of overseas advantages and disadvantages on were described in detail, and points out that the＂ nominal account ＂made for a new old-age insurance system mode is conducive to resolving the problems existing in the operation of social security fund, so as to promote the foundation of sustainable development.展开更多
文摘This paper discusses three issues, raised by Relevance Lost （Johnson ＆ Kaplan, 1987）, about historical evaluation of the development of management accounting. The first issue is when management accounting system was formed; the second is how to evaluate its development in subsequent decades; the third is how to evaluate the development of practice and research of management accounting in almost twenty years after Relevance Lost was published. The role of Relevance Lost in practice and theoretical research of management accounting is widely recognized, and the disagreement with it in this paper is in the specific area of the development history of management accounting. The authors of this paper believe that the development, through having its ups and downs over time, is generally speaking a continuous process, not separated by disconnected phases, leaping from one to another. Along with the progress in practice and research, researchers and practitioners are deepening their understanding about the theoretical foundation and practical development of management accounting. The history of development of management accounting is consistent with the process people gradually understand it.
文摘The current China＇s social security fund adopts the operation mode of ＂combination of social pooling and individual accounts＂.With the increase of the social security fund, the settlement of these problems is very important. In this paper, the analysis based on the problems of China＇s basic old-age insurance in the current system mode operation, the ＂nominal account system characteristics and operation of overseas advantages and disadvantages on were described in detail, and points out that the＂ nominal account ＂made for a new old-age insurance system mode is conducive to resolving the problems existing in the operation of social security fund, so as to promote the foundation of sustainable development.
