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1、1IntroductiontothepresentsituationdevelopmentofmanagementaccountingtheconnotationofmanagementaccountingManagementaccountingistheaccountingmanagementdirectlycombinedwithacomprehensivedisciplineitisbasedonmodernmanagementt
2、heyusingaseriesofspecialmethodstechniquesffinancialaccountingstatisticsotherrelevantinfmationtocarryontherecognitionmeasurementstingcomparisonanalysistoganizetheinternalmanagementpersonnelatalllevelsthroughouttheganizati
3、onindividualresponsibilitytoitsunitcurrentfutureeconomicactivityfecastdecisionmakingplanningcontrolevaluationthemanagementauthitiesfrationalallocationoftheirresourcesusetoprovidescientificbasistomakeoptimaldecision.Manag
4、ementaccountingsubjectsincludebusinessleadersmanagementpersonnelaskingthemtonotonlythefiercecompetitionbetweenmodernenterprisestoundersttheoperationmanagementknowledgeofmanagementmanagementdependsonmanagementaccountingpr
5、ovidesthemanagementdecisionofinfmation.Therefetheenterpriseleadersownperspectiveaswellastheimptanceofmanagementaccountingdirectlyaffecttheapplicationofmanagementaccountingintheenterprise.Inadditiontheapplicationofmanagem
6、entaccountingneedtoadoptflexiblevariedmethodstocollectingstingprocessingallkindsofinfmationobjectivelyrequirestobeabletodothewkofhighlyqualifiedmanagementaccountingpersonnelshouldnotonlyhavethemanagementconsciousnessthem
7、asterofmanagementaccountingeconomicspredictionstatisticsknowledgebutalsoshouldknowtheganizationalbehavipsychologyotherrelatedsocialscienceknowledgetothemanagementaccountingtheyintopracticemakethemgivefullplaytotherole.th
8、epresentsituationofthemanagementaccountinginourcountryAtpresentourcountryenterprisemanagementmodeisstillinthebuildingofmanagementaccountingaspartofenterprisemanagementwhetherinthetheetical3ganizationcontrolascompaniesinm
9、arketientedeconomiesdevelopedtheirownuniquemanagementaccountingtechniquesincluding”masslineaccounting”ThepracticeofmanagementaccountinginChinahascontinuedtoevolvesincethebeginningofthetransactiontoasocialistmarketeconomy
10、.ThisincludestheadoptionofWesternstyletechniques.Asmaybeexpectedthisadoptionofwesterntechniquesisinfluencedbytheextentofcompanies’interactionswithfeignparters.Despitetheadoptionoftheseadoptionofthesetechniquesbysomefirms
11、questionsremainregardingtheapplicabilityofthesetechniquestheneedtomodifytheminanonWesternsettingduetoculturalinstitutionaldifferenceswhichresultindifferencesindecisionmakinginateambasedwksettingmanagerialstylesganization
12、alstructureamingotherthings.IthasbeenarguedthatChinesefirmsareunlikelytofindanentirelysatisfactymanagementaccountingframewkintheWest.Modifyingthesetechniquesmayhelp:TangLidescribeimplementationofascecardsystematalargeChi
13、nesestateownedenterprise.usingasetofperspectivesdifferentfromthoseinKaplanNton’sbalancedscecard.WhilepristudieshavecontributedtoourunderstingofChinesemanagementaccountingpracticestheymaybelimitedinthatthebusinessenvironm
14、entofthePeople’sRepublicofChinaisundergoingaperiodofrapidevolutionthesestudiesmaynotreflectcurrentpractice.Besidesprovidingabroaderviewofmanagementaccountingthanmostoftheabovecitedstudiesthecurrentstudythusalsocontribute
15、stotheaccountingliteraturebyprovidinganupdatedviewofmanagementaccountinginthePeople’sRepublicofChinatoday.AsScapensR.MengY.note”solongasthegovernmentcontinuesthepoliciesofeconomicrefmopennessthereisdoubtthatmanagementacc
16、ountingwillplayanincreasinglyimptantroleinthemanagementofChineseenterprises.”ByprovidinganunprecedentedviewofmanagementaccountingincontemparyChinabyidentityingitsstrengthsweaknessesthisstudyshouldhelpfacilitateitsfutured
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