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            中國管理會計之路|論管理會計未來形式

            分享到:
            2019-03-21 17:18:04來源: 首冠教育

            隨著我國經濟的快速發展和會計行業的轉型,政府和國內企業都開始意識到管理會計的重要性,并越來越重視管理會計的實際應用。

             

            事實上,在發達國家,管理會計已經得到了廣泛的應用。會計人員的工作不僅限于基礎記錄和會計,絕大多數的會計人員還必須通過財務控制、預算分析、產品定價策略、風險管理、投資分析等手段為企業的戰略管理決策提出建議。真正在企業的日常運營中發揮財務管理的作用,從而促進企業更好的發展。

             

            管理會計的知識和技能,無論多么先進和實用,都需要人才作為載體來實踐和發揮作用。目前,我國管理會計人才短缺,除了財務從業人員對管理會計的應用并不十分熟悉外,還體現在對管理會計概念在國內企業及相關人員的總體認識上。因此,距離建立完善的管理會計制度還是有一定的差距的。

             

            如何發展中國管理會計,何時我們可以從鄉村土路走到康莊大道上?這里的關鍵是我們從事管理會計的各位心中有沒有一條通向管理會計未來的康莊大道

             

            管理會計領域在中國已經蕭條很多年了, 2014年財政部樓繼偉部長支持管理會計體系建設的時候,隨著了解管理會計的個人和機構越來越多,圍繞管理會計形成了一個小生態圈。后來希望學習管理會計知識的財務人員和管理人員也越來越多

             

            管理會計,主要是從個人能力提高和技術工具使用的方面考慮我們管理會計是否有能力成為管理咨詢的主力軍嗎?回答是肯定的。管理咨詢的核心工作目標是價值增長。如果做完管理咨詢后企業的價值沒有增長,這個項目是失敗的。管理會計師具備價值計量、價值發現、價值創造和價值管理的能力,都是管理咨詢的核心。管理咨詢也是快速擴大管理會計影響的最佳方法。中國有句老話外來的和尚好念經,管理咨詢人員都是來給企業念經的外來和尚。越多管理會計師成為外來的和尚,管理會計這本經就念的更好。否則就只有待字閨中了。

             

            近年來,我國也一直在推動管理會計的發展,北國會大舉推出屬于中國的管理會計師CNMA!今后,相信我國也將發展管理會計服務市場和建立中國特色的管理會計發展之路。

             

             

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