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            《財政部關于全面推進管理會計體系建設的指導意見》系列解讀之七

            分享到:
            2019-03-29 15:03:43來源: 首冠教育

            三、關于管理會計基本指引

             

              管理會計基本指引是將管理會計普遍規律上升到標準,是對管理會計基本概念、基本原則、基本方法、基本目標等內容的總結、提煉。在我國當前管理會計實踐中,雖然尚無基本指引,但是對于基本指引中涉及的概念、原則、目標等,理論界和實務界已有很多論述,只是這些觀點不統一。學術求異,管理求同,有必要形成統一的管理會計基本指引,以統一大家的思想認識,形成指導單位應用管理會計的共同話語基礎。

             

              管理會計基本指引也是制定應用指引和案例庫的基礎,對應用指引、案例庫起到統馭作用。但是,不同于企業會計準則基本準則,管理會計基本指引只是對管理會計普遍規律和基本認識的總結升華,并不對應用指引中未做出描述的新問題提供處理依據。

             

              為確保管理會計基本指引的質量,財政部將從課題研究起步,充分利用咨詢專家機制,深入開展相關研究,在課題研究、組織研討、聽取專家建議、公開征求意見等工作基礎上,發布管理會計基本指引,指導管理會計實踐應用。

             

              四、關于管理會計應用指引

             

              實踐中,管理會計工具方法已經在一些單位得到了一定應用。如,兵器裝備集團公司系統導入全面預算管理、內部管理報告、平衡計分卡等十項管理會計工具,建設價值創造型管理會計體系。但是,總體而言,有些單位對管理會計工具方法的應用不夠系統,有些單位也對不同情況下如何選擇應用適當的管理會計工具方法存在困惑。

             

              因此,《指導意見》提出制定管理會計應用指引,就是要對管理會計各項工具方法進行系統梳理,清晰明確地告訴單位這些工具方法是什么、怎么用、有哪些優缺點、運用環境、如何選擇、預計效果等內容,以便于單位結合自身情況選擇運用適合的管理會計工具方法。

             

              在管理會計指引體系中,應用指引居于主體地位,是對單位管理會計工作的具體指導。為切實提高科學性和可操作性,管理會計應用指引既要遵循基本指引,也要體現實踐特點;既要形成一批普遍適用、具有廣泛指導意義的基本工具方法,如經濟增加值(EVA)、本量利分析、平衡計分卡、作業成本法等,也要針對一些在管理會計方面可能存在獨特要求的行業和部門,研究制定特殊行業的應用指引;既考慮企業的情況,也考慮行政事業單位的情況;在企業層面,還要兼顧不同行業、不同規模、不同發展階段等特征,堅持廣泛的代表性和適用性。

             

              應用指引是開放性的,隨實踐發展而不斷發展完善。應用指引的實施更重指導性,由各單位根據管理特點和實踐需要選擇相應的工具方法。財政部將在充分征求意見基礎上,組織開展系列課題研究,科學總結我國先進企業管理會計實務,充分借鑒發達市場經濟國家或地區的有效做法,研究確定一系列應用指引,本著先急后緩、先一般業務后特殊業務、“成熟一批,發布一批”等原則,逐步發布系列管理會計應用指引,并隨著實踐的發展而不斷豐富完善。

             

              五、關于管理會計案例庫

             

              案例庫是對國內外管理會計經驗的總結提煉,是對如何運用管理會計應用指引的實例示范。建立管理會計案例庫,為單位提供直觀的參考借鑒,是管理會計指引體系指導實踐的重要內容和有效途徑,也是管理會計體系建設區別于企業會計準則體系建設的一大特色。

             

              在國外,管理會計在發展過程中,歷來強調案例的重要示范作用。如,美國管理會計師協會發布的管理會計公告中,就包含了系列案例,為企業應用該公告提供了借鑒。在我國,總結實踐經驗,形成典型案例,予以宣傳推廣,是推動管理會計應用的有效方式。如,90年代,我國總結邯鋼在成本控制方面的做法,提煉升華為邯鋼經驗并予以學習、推廣,有力地促進了企業成本管理水平的提高。將單位的成功經驗上升為案例并嵌入指引體系,能夠幫助單位更好地理解和掌握應用指引,增強管理會計指引體系的應用效果,達到提升單位價值創造力的目標。

             

              案例庫建設將堅持典型性和廣泛性相結合的原則,在統一框架結構、基本要素、質量特征等案例標準,形成案例規范格式文本的基礎上,分別不同性質、不同行業、不同規模、不同發展階段等情況,逐步提煉若干管理會計案例,并不斷予以豐富和完善。同時,既提煉總結管理會計整體應用案例,也針對管理會計的某些領域和應用指引中的相關工具方法提煉專項應用案例。爭取通過5-10年的時間,通過經驗交流、調研座談、案例單位自主梳理等有效方式,總結、提煉一批覆蓋多領域、多行業、多種工具方法的案例,構建內容豐富、示范性強的管理會計案例庫。

             

              六、關于管理會計專家咨詢機制

             

              “集眾思、廣忠益”。建立專家咨詢機制,是科學民主決策,充分利用專家智庫資源的有效方式。國內外會計標準在制定過程中,普遍建立了專家機制,取得了良好效果,值得借鑒。如,我國建立了會計準則委員會、企業內部控制委員會等,作為我國會計準則、企業內部控制規范等制定的咨詢機構,為保證和完善我國會計標準等提供了寶貴的咨詢意見和建議,為提高會計標準的科學性、合理性、有效性發揮了積極作用。美國管理會計師協會專門設立了由來自企業、公共部門和學術界的多名專家代表組成的管理會計實務委員會,并邀請管理會計公告具體領域的專家共同參加編寫工作,以保障其管理會計公告質量。

             

              為凝聚各界力量,共同推動管理會計體系建設,今年3月,我部面向社會公開選聘管理會計咨詢專家,經個人申報、單位推薦、我部審定并向社會公示,擇優聘任了68位財政部管理會計咨詢專家,建立了管理會計咨詢專家機制。咨詢專家任期2年,今后,我們將綜合考慮公信力、影響力、參與度、遵守保密紀律等因素,不斷優化咨詢專家隊伍結構,完善專家咨詢機制,充分發揮咨詢專家的智庫資源作用。

             

              管理會計咨詢專家要以推進管理會計體系建設為己任,認真履行工作職責,積極參加咨詢專家會議,按時完成所承接的管理會計相關工作,在管理會計課題研究、指引體系建設、實施推廣等各個方面,通過積極建言獻策、提供調研環境、總結實踐案例等多種方式,為全面推進管理會計體系建設貢獻力量;同時積極開拓渠道,了解本行業、本單位的需求,收集各方意見和建議,并及時反饋財政部,形成互動機制,促進管理會計體系不斷完善。

             

              管理會計指引體系是管理會計體系建設的重要保障,為單位應用管理會計提供有力的指導示范。各單位情況不同,在具體運用管理會計指引時,應根據單位經營特點、管理要求等具體情況,結合管理會計指引,建立健全適用于本單位的管理會計應用手冊,真正把管理會計指引用活用足,從而達到提升單位價值創造力的目的。

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