(B) China management accounting after the reform and opening up.
After 1978, China entered the period of reform and opening up. In the process of enterprise reform for more than 20 years, from profit retention, responsibility for profit and loss, to the implementation of enterprise contract responsibility system, to the joint-stock reform of enterprises and the pilot of modern enterprise system, the whole reform idea is carried out along the center of decentralization and profit-making for enterprises. Its essence is to exchange power for efficiency. The enterprise reform around decentralization and profit-making has provided an opportunity for the release of productive forces that have long been bound by the old system and the display of the enthusiasm and initiative of operators, and has also achieved certain results. At the same time, the government cultivated the market function to a certain extent, and the market mechanism began to play a role. A number of dynamic state-owned enterprises have emerged, which can adapt to market changes. They have turned their attention to the market and the inside of the enterprise and demanded benefits from the management. While establishing, perfecting and deepening various forms of economic responsibility system, they brought the in-plant economic accounting system into the economic responsibility system, forming a responsibility accounting system with China characteristics based on the internal economic responsibility system of enterprises. At the end of 1980s, in line with the economic responsibility system, many enterprises implemented responsibility accounting and in-plant banking, thus, China's responsibility accounting entered a climax (Joe, 1997). However, in line with the reform of China's economic system, the application of management accounting before 1990s was mainly concentrated in enterprises, with no obvious market characteristics. Since 1990s, the application of management accounting in China enterprises has made a breakthrough. The "simulating the market and eliminating the cost" implemented by Hebei Hangang can be described as a model of the application of management accounting in enterprises in China (Liu, 1996). Activity-based costing is also applied in Chinese enterprises (Wang, 200 1).
We should see that management accounting is not mandatory, and whether it is applied or not depends entirely on the wishes and requirements within each enterprise. Where do the wishes and requirements within the enterprise come from? Under the traditional planned economy system, external policy drive is an important feature of enterprise application management accounting. In the market economy environment, the transformation of external pressure of market competition into internal power of enterprises is the root of the emergence, development and attention of management accounting.
(C) China's management accounting theory research "dilemma" phenomenon.
Since the late 1970s, in order to adapt to the situation of reform and opening-up, China's accounting academic circles have introduced, digested and absorbed a large number of western management accounting with great enthusiasm, and published a large number of management accounting textbooks. These textbooks have played an important role in popularizing the theory and methods of management accounting. In the early and mid-1980s, China's accounting academic circles held extensive and heated discussions on the reference and application significance of Chinese and western management accounting in China. A large number of papers are scattered in various accounting publications, and the content and system of management accounting textbooks are also improving day by day. It has also extensively carried out international exchanges on management accounting with foreign accounting academic circles. Therefore, the theoretical research of management accounting in China presents a prosperous scene. However, as long as we observe carefully, we will find that there are some noteworthy problems behind this prosperous scene, and there is a phenomenon of "embarrassment in prosperity". Although the discussion on management accounting is very enthusiastic, it basically belongs to concept to concept, and the discussion on concept or definition is endless and empty. The starting point of research is often not problem-oriented, but an empty concept, which cannot explain the phenomenon of management accounting, let alone solve practical problems (8).
At the same time, with the convenience of international communication and information transmission, accounting academic circles have never got rid of the inertia of introducing western management accounting theories. Almost as soon as the new theories or methods of western management accounting appear, they will be introduced into China simultaneously. This should be a good thing in itself, and it is necessary to follow the frontier of discipline development. The problem is that many people do the same repetitive work. Although many management accounting research articles are published every year, few of them are original or research (9). Since 1990s, although many articles advocate case studies or empirical research methods, they only stay at the level of "advocacy" and have not been put into practice. Although China Accounting Association attaches great importance to this issue, it is difficult to really solve this problem because the academic evaluation mechanism has not been solved (10).
Third, the prospect and enlightenment of management accounting
Generally speaking, the theme of management accounting in the 20th century is basically around the value-added of enterprises. It can only reveal the results of enterprise value-added, but it is difficult to reveal the reasons and how long the value-added can last. In the process of enterprise development, market share is more important than profit, competitive advantage is more fundamental than market share, and the core competitiveness of enterprise development is more profound than competitive advantage. Only when enterprises have core competence can they continuously gain added value. Therefore, the theme of management accounting in 2 1 century should shift from enterprise value-added to the cultivation of core competence (Hu, 200 1). Core competitiveness is highly dependent on enterprise organization and its human resources. 2 1 century, management accounting will be "people-oriented" and build its basic framework around the cultivation of enterprise core competence. This is the direction of management accounting research in the future.
Management accounting has the characteristics of enterprise and behavior. The study of management accounting can not be separated from enterprise organization and its management activities. China's management accounting research should be based on China's enterprise practice, go beyond the limitation of "accounting as the center", use various theories and research methods, study and solve the problems that need to be solved in enterprise practice, and summarize the practical experience of enterprise management accounting. Taking the cultivation of core competence as the core, based on the practice of China enterprises, tracking and drawing lessons from international experience, practice-based research will become an important field and development direction of management accounting research in China. In the future, the research focus of management accounting in China is to study the practice of management accounting, and find a theory and method of management accounting that can be explained, guided and applied to practice through research. In short, we advocate "localization of research problems, internationalization of research methods and research paradigms".
References:
1, Fei Wenxing: The Emergence and Development of Western Management Accounting, Liaoning People's Publishing House, 1997.
2. Yu: "Modern management accounting is a discipline that helps to improve economic efficiency", China Economic Problems, No.4, 1983.
3. Yang Zongchang et al.: A Brief History of Western Accounting Development, Liaoning People's Publishing House, 1992.
4. Yu: Research on Accounting Theory and Modern Management Accounting, China Financial and Economic Publishing House, 1989.
Anthony A Atkinson, Banker Rajiv D, Robert S Kaplan and S Mark Yang, Management Accounting, prentiss Hall Company 1995.
6. Hu: 2 1 theme change of century management conference, foreign economy and management,No. 1, 200 1.
7. H. Thomas Johnson and Robert S. Kaplan, RELEVENCE LOST: The Rise and Fall of Management Accounting, Harvard Business School Press, 1987.
8. Li: On the Prospect of Management Accounting, Accounting Research, No.5, 1988.
Robert. Measuring manufacturing performance: a new challenge for management accounting research, Accounting Review, 10/983.
10, Mao Fugen: Management Accounting, Jiangxi People's Publishing House 1995.
Robert 1 1. Development of management accounting, Accounting Review, July 1984.
Robert. The role of empirical research in management accounting, accounting, organization and society, 1986.
13, M. Bromwich and A. Bhimani, management accounting: evolutionary revolution, London, CIMA, 1989.
Management Accounting: A Review of Contemporary Development, World Publishing Company, 199 1.
15, Anthony A.Atkinson, Ramji Balakrishnan, Peter Booth, Jane M.Cote, Tom Grut, Teemu Malmi, Hanno Roberts, Enrico Uliana, anne wu, New Direction of Management Accounting Research, Journal of Management Accounting Research, No.9, 1997.
16, Hu: activity-based management and innovation of enterprise management thinking, No.5 Economic Issues in China, 1998.
17, Ge Jiashu: On the Inheritance of Accounting Theory, Journal of Xiamen University, No.3, 198 1.
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Robert S. Kaplan and David P. Norton, Balanced Scorecard: Turning Strategy into Action, Harvard Business School Press, 1996.
Robert S. Kaplan and David P. Norton, Focused Organization: How Balanced Companies Grow Firmly in the New Business Environment, Harvard Business School Press, 200 1.
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27. Wang: Research on the Theory and Application of Activity-Based Costing, Dongbei University of Finance and Economics Press, 200 1 Edition.
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Robert S. Kaplan and anthony atkinson: Advanced Management Accounting (3rd Edition), Tsinghua University Publishing House, prentiss Hall, 1998.
(I: Cheng Ruichuan)
Precautions:
(1) The basic point of this paper is that cost accounting is the predecessor of management accounting. Therefore, management accounting covers cost accounting. For the convenience of writing, it is collectively referred to as "management accounting". If the orientation of management accounting is to focus on serving the internal management of enterprises, then "accounting was born to serve the management from the beginning" (Fei Wenxing, 1990). Thus, accounting is what people call "management accounting" from the beginning. However, this paper ignores the "management accounting" before the 20th century.
(2) 1957 was renamed as the National Association of Accountants.
(3) In foreign countries, there is no significant difference in the contents of works named after cost accounting or management accounting or cost and management accounting.
(4) Kaplan minimized the application of mathematical analysis methods in Advanced Management Accounting (3rd edition). From this, we can easily see that Kaplan, who is good at mathematical analysis and once strongly advocated it, has changed his concept in management accounting research.
(5) whether management accounting pursues "efficiency" or "benefit", it is just that the economic environment in which the enterprise is located is different and the essence is the same. In an environment where products are in short supply, the high "efficiency" of enterprises will naturally be transformed into high "efficiency", while in an environment where products are in oversupply, the high "efficiency" of enterprises must first be tested by the market before it can be transformed into high "efficiency". Therefore, whether it is the pursuit of efficiency or benefit, management accounting is all around "efficiency".
(6) After1984, China began to pay attention to the construction of market system. Why did the State promulgate the Regulations on Cost Management of State-owned Enterprises and the Measures for Cost Accounting of State-owned Industrial Enterprises in 1984 and 1986 respectively? Because at that time, China was implementing the enterprise profit retention system, the profit responsibility system, the first step of "changing profits into taxes", the second step of "changing profits into taxes", the contract system and other economic responsibility systems were widely promoted in state-owned enterprises throughout the country. All these require the state to regulate the cost management activities of enterprises. Therefore, "Regulations on Cost Management of State-owned Enterprises" and "Measures for Cost Accounting of State-owned Industrial Enterprises" can be regarded as enterprise cost management systems established by the state to cooperate with enterprise reform and tax reform.
(7) I think this article must have been written based on American information. After contacting the author Mr. Wang Muheng, it is confirmed that this article is the product of Mr. Wang Muheng's independent thinking.
(8) A large number of articles focus on the object of management accounting, theoretical system, whether it can become an independent discipline, whether it is suitable for enterprises in China, and the relationship between management accounting and financial management. These articles are often "big topics and small tasks" or even "big topics and nothing to do".
(9) The author himself has been reflecting on himself. Fortunately, there are not many articles, which will not create more "text garbage". However, when I see that there are still many "shallow" or "preliminary" articles with no new ideas, my heart is still full of worries. Therefore, the author puts forward that "research results" include those published in magazines and those published in the market. The author pays more attention to the results published in the market, that is, by deducing the concept of management accounting, with the help of the strength of enterprises, intervening in the practice of enterprise management, and improving the management level of enterprises in China.
(10) Because many researchers of management accounting theory still need to evaluate their professional titles. Case studies or empirical studies need a lot of time, and it may not be possible to publish a paper in a year or so. In China, the evaluation of professional titles focuses on the quantity of papers rather than the quality.
Editor's note:
As an important part of management science, management accounting has broad application prospects in the enterprise production and operation activities of microeconomic entities. Its role and influence run through the whole process of enterprise production and operation, and it is an effective tool for modern enterprises to implement scientific management. Especially in the process of economic globalization, the role of modern management accounting in enterprises will directly affect the survival and development of enterprises. In modern enterprise management, the scientific application and implementation of management accounting is of great practical significance for enterprises to succeed in the fierce market competition. Based on this, this journal began to open a column of "Management Accounting" from the first issue of this year. Its first purpose is to promote the construction of modern management accounting discipline system, pay close attention to the latest development of global management accounting, and establish a modern management accounting discipline system suitable for China's national conditions in combination with China's specific practice; The second is to actively promote the application of management accounting in practice. At present, the popularization and application of management accounting in practice is not universal, and there are many factors affecting it, among which the poor combination of theory and practice is an important reason for the unsatisfactory application effect of management accounting. We hope that scholars engaged in management accounting research can seriously promote and apply their research results in practice. Only in this way can management accounting have vitality. (End)