The development process of China's three decades of Management Accounting Review and Reflection

        Abstract: China's reform and opening up three decades of management accounting in terms of theory and practical aspects have been developed rapidly, the promotion of the level of Cost Management, improving Economic efficiency has played a big role, but in the current new environment, conditions, management of The development of accounting encountered some problems, we need to address these issues seriously study measures with a view to build our country in the process of conservation-oriented society to play its due role.
        Keywords: Management Accounting Cost Management Accountant
        1 Review
        1.1 in the theoretical Research.
        After 1978, China entered a period of reform and opening up. Scholars with great enthusiasm, the Western management accounting for a large number of introduction, digestion, absorption of work, has published a large number of materials, so that management accounting theories and methods have been popular. 80 in the early 20th century, a number of accountants and management training courses have been funded the establishment of management accounting courses, management accounting in China began to popularize, promote and develop. Early 80s, medium-, and scholars are on the application of management accounting in China significance of wide-ranging and lively discussion of the content of management accounting materials and systems are becoming increasingly mature and perfect, and began to conduct international exchanges on the subject. Since the 90's theoretical study of management accounting unprecedented prosperity to achieve with the multi-disciplinary cross-cutting and integration, in terms of breadth and depth have entered a new phase. Yu Xuying [1-4] by comparing the analysis of the summary of the characteristics of Chinese characteristics and management accounting; through precision analysis of relation between nature and science, pointing out that socio-Economic phenomena and the difference between natural phenomena, emphasizing mental activity is a decisive factors , mathematical methods can only serve as a supplementary tool to use '; management is a great freedom of art', for management accounting disciplines, should go beyond the purely popular technology, the number of concept, but from the humanities, philosophy, highlighting the high its Chinese characteristics; through the 'spiritual world' and the 'material world,' 'soft management' and 'rigid management' made comparative analysis of corporate governance should be based on 'people-oriented' flexible management-led ', with rules and regulations as the leading' in Rigid management can only play a supporting role and a series of ideas to solve in the management accounting Research and application of process, some understanding of the errors in order to effectively guide the business management practice.
        1.2 in practical applications.
        Since reform and opening to the management for effective targeted, in establishing, improving and deepening of various forms of Economic responsibility system, while the plant into the Economic accounting system, the Economic responsibility system, and formed a basis of economic responsibility system within the enterprise that have the responsibility of accounting model with Chinese characteristics. AISC Economic Accounting, teams and groups, Shougang's comprehensive internal economic responsibility system was met with widespread concern. Many medium-sized enterprises to try some of the management accounting method, to improve management and increase efficiency, has received certain effects. Penetrated into all aspects of cost control, a number of companies with national conditions, implementation of Cost Management by objectives, value engineering and product quality, Cost Management, formed with Chinese characteristics, the standard cost system. Cost method to implement changes to better meet the cost estimate and decision-making. Handan Iron and Steel after 90 years to implement a 'simulated market, the cost of rejected' attracted widespread attention at home and abroad, it was said that experience is the United States, Handan Iron and Steel 'Taylorism', Handan Iron and Steel's 'cost-veto' is the 'Taylor system' in standard cost system, some said that the experience of Hangang entirely be regarded as an example of the use of strategic management accounting is the application of management accounting in China's success story. After the timely system, activity-based costing, people-management thinking seriously.
        2 evaluation.
        Management accounting in China since reform and opening up theoretical Research and practical application has achieved fruitful results. First of all, the management concept, it is widely recognized that strengthening internal management to raise the overall competitiveness of enterprises should seriously learn from the developed market economy, scientific and effective management methods and advanced experience, while the light of national conditions', from China's outstanding traditional culture in, to dig, absorption, sum up the many inherent in management philosophy can transcend time and space, wisdom, theory and method ', forming with Chinese characteristics and the theory and practice of management accounting systems. Second, the partial implementation of management accounting theory and practice of each other. Scholars take full advantage of international exchange and information transmission facilities, tracking the development of frontier subjects pay close attention to Western management accounting theory and methods development of new trends, timely introduction and summarized good practice, a systematic analysis and evaluation, and then with the enterprises in our country management practices linked to solve problems in business management; the same time focus on implementation, case or empirical Research, summed up the experience of successful enterprises, digging in common, sum up what could be the promotion, the promotion of the theory of maturity and development. Third, the management accounting theory and methodology are maturing more substantial one. In addition to develop a modern management accounting Research new areas was first proposed by 'general management accounting systems' new concept, a breakthrough at home and abroad is limited to micro-level study limitations.
        However, the academic system, accounting, personnel management system, leadership awareness, personnel quality, social environment, technological progress, the subject's own flaws, and many other factors, to the management accounting theoretical study and practical application have brought certain difficulties, such as re - research discipline system, light basic theory research; weight method, light applied research; emphasis on theory, light practice; the introduction of introducing multiple, combined with fewer conditions; heavy 'objects' light 'people'; study of a serious shortage of power, research contents scattered, the lack of systematic and continuous, utilitarian overtones to what extent. [Free Paper Download Center hi138.com]
        3 thinking.
        3.1 The role of government.
        Management accounting as an important component of management science, micro-economic entities in the production and operation activities, it has a very important role, its role and influence in the production and operation through the entire process. But many enterprises lack awareness of management accounting, lack of intrinsic motivation and therefore require the Government to promote. First, to create an atmosphere of great importance to management accounting, clear the status of management accounting, the establishment of Institute of Management Accountants organizations to foster professional management accountant team; Second, we should strive to cultivate awareness of the main leaders of the management accounting can be planned to organize business leaders in management accounting training and the application of management accounting as an appraisal and inspection targets. Also, the Government must create the conditions for enterprises, the rational allocation of social resources, improve the market mechanism, promote fair competition, the external pressure of market competition into the internal dynamics of the enterprise.
        3.2 Management accounting and by whom.
        At present, China enterprises generally do not have a dedicated management accounting positions and personnel, and management accounting to human qualities, abilities, knowledge and practical experience requirements are high, our country is currently no career management accountants, could be considered by the accounting agency heads to undertake this task may also be considering hiring colleges, universities and experts and scholars from research institutes or professional advisory body to act as advisers.
        3.3 Accounting Education what should be done in the long run the promotion and application of management accounting should rely on the general accounting staff. At present, China is low overall quality of accounting personnel, accounting, Educational institutions, government and Education department should be the policy of support to actively explore effective ways of management accounting Education. Continuing Education in the accounting staff should be added to the contents of management accounting, management awareness training, in colleges, adult education and the general management personnel, accountants carried out extensive and in-depth and lasting management accounting education.
        3.4 management accounting research should be going.
        Management accounting can not leave the organization and its management activities, or they will be free of the end of this, the source of water. Management Accounting Research in China should be based on business practices, through the different sectors of businesses to develop a typical case studies will be China's experience in enterprise application management accounting systems and conditions to be summarized and rose to the theory. With the advent of knowledge-based economy, human resources in the increasingly prominent role in the enterprise, how to use of behavioral science research to maximize the people's creativity, achievement and material, harmony and unity of people and organizations should also be a focus of the study.
        As people in-depth understanding of management accounting, implementation of management accounting environment and conditions to improve, management accounting in improving management, and improving overall competitiveness, and promote conservation-oriented society in building a certain very promising.
        References:
        [1] Yu Xuying. On the technical concept of management accounting and the social and cultural outlook [J]. Accounting issue, 1998 (7),.
        [2] Yu Xuying. On the humanist thought and the development trend of management accounting [J]. Accounting communications, 2003 (11).
        [3] Yu Xuying. Modern management accounting of the main features of the new development [J]. Accounting communications, 2004 (3).
        [4] Yu Xuying. Flexible management, development and ideological and cultural origins [J]. Economist, 1998 (1). [Free Paper Download Center]