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            財政部權威發布:管理會計22項應用指引

            分享到:
            2019-03-29 14:54:37來源: 首冠教育

            管理會計進入中國10年,從過去企業和個人在實踐中摸石頭過河,到后來在理論框架支撐下,在各個組織層級,有組織地開展管理會計體系建設工作,07-17年是管理會計在中國迅速生根發芽的十年。作為國家經濟戰略轉型在財經領域的重要落腳點之一,深化管理會計體系建設,培養更多專業的管理會計稀缺人才,已是非常明確的國家戰略。下一步,管理會計建設要從戰略管理的視角明確發展目標,指引中國管理會計事業邁向更高的層次。

            管理會計應用指引包含哪些內容
            本次財政部發布的管理會計應用指引涵蓋了管理會計領域關鍵的22項應用,這也是作為管理會計專業人員必須掌握的理論方法和分析工具。從中可以看到,管理會計重點關注組織內部的運營管理,比如成本管理、營運管理和績效管理。隨著經濟發展,企業規模擴大,倒逼企業必須采取更加科學高效的管理模式,支持企業的業務決策和發展,這是管理會計為企業創造價值的根本。

            管理會計應用指引的意義是什么?
            應用指引是我國管理會計指引體系建設的主體內容,是對單位管理會計工作的具體指導,其制定和發布具有重要意義。
            1.貫徹落實財政部《關于全面推進管理會計體系建設的指導意見》的需要。基本指引作為應用指引的統領,為應用指引的制定規定了原則和框架。應用指引作為管理會計指引體系的一個重要組成部分,為單位如何正確、有效地選擇和應用管理會計工具方法提供借鑒或參考。
            2.推動我國管理會計理論與實踐發展的需要。雖然管理會計理論引入我國較晚,但有關管理會計理念在我國單位的實踐卻早已有之,也不乏成功探索和有益嘗試。在市場競爭不斷加劇、人力資源和環境成本雙重擠壓的今天,通過制定應用指引,以系統地提煉總結我國管理會計理論和實踐的寶貴經驗,對拓展我國管理會計研究領域、提升管理會計應用水平,并進而增強我國企業綜合實力和競爭優勢都具有極其重要的現實意義。
            3.推動我國管理會計走向世界的需要。縱覽國際管理會計應用發展歷程,國際會計師聯合會和美、英等西方國家做了大量探索,我國的管理會計應用指引體系是一套立足于管理會計實踐、服務單位管理會計應用的指導性文件,該體系通過分領域、分工具方法構建,注重指導性、應用性、開放性、操作性,這在全球管理會計領域具有開創性。

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