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文献、资料中文题目：浅谈管理会计的现状及其发展 文献、资料英文题目： 文献、资料来源：

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翻译日期： 2017.02.14

Introduction to the present situation and development of

management accounting

the connotation of management accounting

Management accounting is the accounting and management directly combined with a comprehensive discipline, it is based on modern management theory, using a series of special methods and techniques, for financial accounting and statistics and other relevant information to carry on the recognition, measurement, sorting, comparison and analysis, to organize the internal management personnel at all levels throughout the organization and individual responsibility to its unit current and future economic activity forecast, decision-making, planning, control and evaluation, the management authorities for rational allocation of their resources and use to provide scientific basis to make optimal decision.

Management accounting subjects include business leaders and management personnel, asking them to not only the fierce competition between modern enterprises to understand the operation and management, and knowledge of management, and management depends on management accounting provides the management decision of information. Therefore, the enterprise leader's own perspective as well as the importance of management accounting, directly affect the application of management accounting in the enterprise. In addition, the application of management accounting need to adopt flexible and varied methods to collecting, sorting, processing all kinds of information, objectively requires to be able to do the work of highly qualified management accounting personnel, should not only have the management consciousness, the master of management accounting, economics, prediction and statistics knowledge, but also should know the organizational behavior, psychology and other related social science knowledge, to the management accounting theory into practice, make them give full play to the role.

the present situation of the management accounting in our country

At present, our country enterprise management mode is still in the building of management accounting as part of enterprise management, whether in the theoretical

research, still exist many deficiencies in the practice, mainly displays in the following areas:

First, the theory has not formed a set of relatively scientific management accounting system. Management accounting the lack of a solid theoretical basis and methods, lack of uniqueness. With the development of knowledge economy, management accounting theory innovation didn't catch up with the development of the economic environment.

Second, the method has great limitations in the application in practice. Due to the traditional management accounting theory is set up under the specific economic environment, the identified quantitative models and assumptions in changing reality economic life, there are many is not established, it is difficult to use these theories and models to solve practical problems.

Third, old ideas, not to meet the requirements of modern management. Some of traditional management accounting methods are based on the concept of it has become obsolete over time.

Fourth, short-sighted, attaches great importance to the immediate interests only. Traditional management accounting in setting business objectives, decision analysis and cost control, tend to focus on the enterprise internal environment and the authors throttling of existing products, they are concerned about the immediate interests, the pursuit of short-term profit maximization, and ignore the design and development of new products, to ignore the impact of the external environment change to the enterprise internal environment and the influence of non-monetary measurement factors, neglect the pursuit of a greater degree of comprehensive long-term shareholder value maximization.

The development of managemeng accounting in China

China’s long accounting history,extending back more than three thousand years,reflects its position as one of the word’oldest civilizations.This history includes the development of various forms of bookkeeping systems.including the “increase-decrease”method that was in prevalent use from 1960s to the 1980s.The development of these systems played a significant part in the evolution of Chinese accounting.

The evolution of accounting continued during the period of the socialist