China's resistance and improve the application of management accounting measures

Abstract: Management accounting theory and methods in China and has not been widely used to promote, analyze reasons for the impact of the external environment and internal environment, improve the level of application of management accounting management accounting should be to establish an independent industry body for the management accounting effective implementation of protection provided by the organization to strengthen basic Research, applications for the theory of management accounting support to accelerate the reform of modern enterprise system, create a good environment for the application of management accounting, business leaders to enhance the management of meaning, improve the professional quality of accounting personnel, improve accounting application level.

Keywords: management accounting, the application level, approaches and measures

Management accounting as one of the two branches of accounting, financial accounting in the use of historical data and predictive analysis of scientific information, optimize resource allocation and use, accurate adjustment and control of various economic activities, a reasonable assessment of the performance evaluation function is on, etc. irreplaceable, however, at this stage the application of management accounting is not ideal, most enterprises of the overall budget, risk analysis, differential analysis, long-term investment decision making, performance evaluation and other management employees know little about accounting knowledge, business The lack of leadership and basic management accounting accounting concepts, let alone apply these methods to participate in management, decision-making, management accounting in China, most enterprises did not cause attention, is still in a floating state.

First, the impact of management accounting operation reasons

(One outside the enterprise environment

Management Accounting and outside the enterprise environment are very closely linked, in real economic life, the external environment include the following three factors.

1. The environmental impact of the economic system a long time China has implemented a planned economy system, business supply, production, marketing and human, financial, and material are included in appropriate plans, companies do not have the right to operate independently, but can not independently make investment decisions. This power belongs to the higher authorities or government agencies. so, because of limited access to business decision-makers to provide information for decision making there is no meaning, although our many years of corporate restructuring, but the companies affected by the impact of the government and authorities there are still the same time, at this stage of China's financial system, the price system is not perfect and many other factors, making the management accounting in practice can not be fully effective.

(2) legal environment. Management accounting decision-makers to give the business to provide useful information to be in a fair, competitive and highly sensitive market economy, but overall, the country's legal system is not perfect, can make or break a fair market environment. tax on different regions and different forms of business organization provides different rates for different sizes of the taxpayer provides value-added tax approach, which are caused by the unequal status of the enterprise of these on the rule of law not perfect, imperfect makes available to the enterprise management accounting information in business decision usefulness, relevance of greatly diminished, while, in reality, the right to work is greater than the law have occurred, the legal authority of a great the impact of non-standard accounting practices in virtually all enterprises, which makes the main information from the financial accounting management accounting to business decision-makers can only provide non-correct information, the use of management accounting in the enterprise a certain lack of protection.

3 traditional practices and the impact force of habit and some plant manager of accounting and biased understanding of accounting, that accounting is afterwards, reimbursement, as management, business decision, it is a matter of business leaders, lack the necessary awareness of management accounting Meanwhile, management accounting requirements in the evaluation of results, reward and punishment, many operators by "major issues to minor ones of" ideological influence, it is difficult to achieve "fine" word. which makes the role of management accounting in the enterprise is difficult to play, thus affecting its application.

(Two internal environment

Management accounting is mainly for internal management decision-making services, the enterprise's internal environment, the universal application of management accounting plays an important role. Internal environment includes the following two factors.

1 business decision-makers of the impact the business decision-makers the importance of management accounting directly affects the ability of management accounting in the enterprise applications in general the modern market economy requires entrepreneurs to not only understand the business, but also to understand the management, which including management accounting, while at this stage, the majority of business to manage accounting consciousness, in practice neglect and neglect of management accounting, which to some extent limit the management accounting in the enterprise of universal application.

(2) the impact of accounting personnel the accounting staff the impact of the use of management accounting is mainly reflected in the quality of accounting personnel, although some of the accounting staff to learn some management accounting knowledge, but most in the paper stage, not the actual operation of the system while our accounting staff is not very high professional standards in the accounting fraud disclosure, resulting in serious distortion of accounting information and these factors have limited the management accounting in the enterprise of universal application.

Because of these factors exist, making the development of management accounting can not meet the modern market, thus weakening the role of management accounting, management accounting resulted in a stagnant stage enterprise applications.

Second, improve the level of application of management accounting measures and methods

(One to establish an independent professional body of management accounting, management accounting to provide organizational guarantee for effective implementation

Learn from the experience of Western countries, such as the establishment of China Accounting Society and the China Association of Certified Public Accountants, as set up a special Research and guidance of management accounting professional bodies, to develop and promulgate guidance of management accounting principles and standards, organization, coordination, management of our guidance accounting Research and extension work on enterprise application management accounting to assess the situation, leaders of business and accounting personnel training. founder of management accounting in academic journals, so that management accounting theorists and practitioners of the workers in this communication platform fully express their views on the conduct of the management accounting theories and practical problems discussed.

(B strengthen the basic theory, especially to carry out a typical case study for the application of management accounting to provide theoretical support

At present, the management accounting Research is also limited to the situation abroad translated introduction, lack of Chinese national conditions and adapt the Research, therefore, should be based on the establishment of Chinese characteristics, management accounting system as a starting point, appropriate definition of management accounting content, standardized management accounting concepts closely with the actual situation of China's enterprises, the existing theoretical system be re-evaluated, so more suitable for operation. Secondly, we must strengthen the typical case study, take the theory and practice closely integrated with the road. To sum up China's enterprises to develop management accounting typical cases and successful experience, the formation of the theory with Chinese characteristics and practice of combining research results, and to find out the objective laws of development of management accounting to meet the changing needs of the business mechanism to ensure the efficient operation of production and operations, to promote enterprise improve their ability to adapt and ultimately benefit the further development of management accounting application.

(C to accelerate the reform of modern enterprise system, create a good environment management accounting application

Establishing a modern enterprise system, a necessary requirement for business use of management accounting in order to improve economic efficiency. To promote the management accounting in business management application, must continue to deepen the economic system and management system reform, and further clarify property rights, the scientific division of business and government and their management powers and responsibilities not only to give companies the right to operate independently, but also to give the company a major economic activity in the decision of the decision-making power, to get rid of the government and its authorities "forehead", "assume" the impact of business decisions and improve implementation of corporate reward and punishment system based on job performance, business development situation on a regular basis to establish predictive analysis system, decision-making system for major economic activities, enabling enterprises to truly autonomous use of management accounting, increase economic efficiency.

(D to enhance the management of accounting business leaders awareness of the level of management accounting application

Improve the level of management accounting application, the first is to enhance awareness of the leadership of management accounting. To strengthen the relevant government departments and agencies of the enterprise management accounting management accounting knowledge and training in leadership, the business leaders of management accounting to understand and master degree as of performance evaluation, prompting it can enhance understanding of the real management of the management accounting as the most important task and unremittingly, and consistent. to establish a certain restraint mechanism, so that the management of management accounting as the norm, such as in the leadership of major decisions, especially involving the investment decision-making on major issues, the establishment of management accounting 一票否决制.

(E to improve the professional quality of accounting personnel, is to improve the level of basic management accounting application

Establish a high quality, to meet the needs of the management team of accountants to set up management accounting theory and practice of the bridge to strengthen the management accounting knowledge, accounting staff re-education, regular accounting personnel policies, knowledge, training, strengthening the updating of knowledge, to ensure that the latest achievements in management accounting theory, so that management accounting in practice to better use the same time, financial accounting and management accounting in accordance with separate ideas, team building to strengthen the management accountant should focus on cultivating a quality high, new ideas, able to adapt to the reality of the needs of the management accounting team of professionals to promote the vigorous development of management accounting.

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