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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》系列解讀之二

            分享到:
            2019-03-29 15:05:39來源: 首冠教育

            二、《指導意見》的出臺背景

             

              (一)全面推進管理會計體系建設,是推動經濟轉型升級的迫切需要

             

              當前,世界經濟進入增速減緩、結構轉型、競爭加劇的時期;我國經濟正處于增長速度換檔期、結構調整陣痛期和前期刺激政策消化期“三期”疊加階段,只有加快經濟發展方式轉變,充分挖掘管理潛力,才能實現社會經濟持續發展。黨的十八屆三中全會對全面深化改革做出了總體部署,在會計領域貫徹落實全面深化改革要求,非常重要的一項內容就是要大力加強管理會計工作,通過強化管理會計應用,推動企業建立、完善現代企業制度,實現管理升級,增強核心競爭力和價值創造力,進而促進經濟轉型升級;推動更加科學、全面地衡量企業績效,加快形成企業自主經營、公平競爭的市場環境,充分發揮市場在資源配置中的決定性作用。

             

              (二)全面推進管理會計體系建設,是建立現代財政制度、推進國家治理體系和治理能力現代化的內在要求

             

              財政是國家治理的基礎和重要支柱,管理會計是加強財政管理的一項基礎性工作。要發揮好大國財政職能作用,必須具備國際先進的管理能力和宏觀調控水平。管理會計重在利用有關信息參與決策、規劃未來、控制和評價經濟活動,其理念和方法對財政管理具有較大的借鑒意義。通過運用管理會計,有助于關注和重視政府管理中不同環節、不同崗位之間的相互銜接,加強規則制定、流程控制,提高政府管理效能;有助于推進行政事業單位加強預算績效管理、決算分析和評價工作,推動建立與實現現代化相適應的現代財政制度,進而推進國家治理體系和治理能力現代化。

             

              (三)全面推進管理會計體系建設,是會計改革與發展的重要方向

             

              改革開放以來,特別是市場經濟體制建立以來,我國會計工作緊緊圍繞服務經濟財政工作大局,會計改革與發展取得顯著成績:會計準則、內控規范、會計信息化等會計標準體系基本建成,并得到持續平穩有效實施;會計人才隊伍建設取得顯著成效;注冊會計師行業蓬勃發展;具有中國特色的財務會計理論體系初步形成,有力地支持了經濟社會發展。但是,一個時期以來,我們的會計標準建設,以及會計學術研究和會計實務,考慮外部投資者、社會公眾和外部審計較多,而服務內部管理決策不夠,管理會計發展相對滯后,為單位發展提供規劃、決策、控制和評價等方面的作用未得到充分有效發揮。全面推進管理會計體系建設,是順應會計科學發展的必然選擇,是實現中國特色會計體系的自我超越和自我完善的必要舉措,是推動中國會計工作轉型升級的重點所在。

             

              三、《指導意見》的框架設計

             

              美、英等西方發達國家,主要通過以下方式發展管理會計:一是以發布管理會計理論研究成果、總結提煉管理會計案例示范等方式,指導和發展管理會計最佳實踐;二是以發布管理會計公告等方式,建立多層次的管理會計指引體系,引導和提升單位管理會計實務工作水平;三是以開展管理會計人才評價等方式,構建符合單位實務需要的、多層次的管理會計專業人才能力框架,引導和促進單位加強管理會計人才的培養和任用。據了解,在上述國家中,社會普遍認為,管理會計專業人才具備較強的參與單位運營管理決策能力。因此,管理會計人才更受單位青睞,管理會計專業能力也成為聘任首席執行官(CEO)、首席財務官(CFO)等高級會計人才的重要評價指標。

             

              在我國,盡管管理會計已有一些探索和應用,但總體上看,管理會計在服務經濟社會發展,對單位經營情況和支出效益進行深入分析,制定戰略規劃、經營決策、過程控制和業績評價等方面,急需充分發揮其應有的作用。管理會計總體上與發展需要有一定差距,突出體現在理論研究不足、系統指導缺乏、實踐處于自發狀態、管理會計人才素質有待提高、管理會計信息化水平還滿足不了管理需要,以及咨詢服務規模和水平有限。因此,要實現我國管理會計跨越式發展,提高單位資金使用效益和價值創造力,推動中國經濟轉型升級,關鍵是要科學系統地進行體系規劃,堅持問題導向,解決這些制約管理會計發展的重點難點問題,切實加強管理會計實踐應用。

             

              綜上,我們立足國情,借鑒國際,提出了理論、指引、人才、信息化加咨詢服務“4+1”的管理會計有機發展模式。既發展中國特色管理會計理論,也形成能夠科學指導實踐操作的管理會計指引;既打造管理會計人才隊伍,也提高管理會計信息化水平;既發揮單位在管理會計工作中的主體作用,也借助管理會計專業咨詢服務機構的“外腦”作用,促進管理會計工作的全面開展。

             

              四、深刻理解《指導意見》的指導思想和發展目標

             

              《指導意見》提出,以鄧小平理論、“三個代表”重要思想、科學發展觀為指導,深入貫徹習近平總書記系列重要講話精神。這些思想承前啟后、繼往開來,是對我國不同階段國際國內形勢的系統總結和科學論斷,是我國各項社會主義建設事業的綱領指導,其正確性和科學性已被我國社會主義建設偉大成就證明,是全面推進管理會計體系建設的強大思想保證,是指導管理會計各項事業蓬勃發展,引領管理會計改革與發展沿著正確的道路方向不斷取得新成就的燈塔。

             

              以習近平同志為總書記的黨中央審時度勢,高瞻遠矚,提出加快轉變經濟發展方式,加快完善現代市場體系,打造中國經濟升級版,要求企業向管理要效益,要求行政事業單位加強績效管理,要求國家實現治理能力現代化。在此背景下,《指導意見》根據經濟社會發展要求,突出實務導向,提出大力發展管理會計,正是全面貫徹落實黨的十八大和十八屆三中全會精神,建立現代財政制度、推進國家治理體系和治理能力現代化的重要舉措;是推動企業建立完善現代企業制度、增強企業價值創造力的制度安排;是推進行政事業單位加強預算績效管理、降低行政成本的重要抓手;是財政部門進一步深化會計改革、推動會計升級轉型的重要方向。

             

              遵循上述指導思想,《指導意見》分階段地提出了中國管理會計體系建設的宏偉目標,即建立與我國社會主義市場經濟體制相適應的管理會計體系。爭取3-5年內,在全國培養出一批管理會計人才;力爭通過5-10年左右的努力,中國特色的管理會計理論體系基本形成,管理會計指引體系基本建成,管理會計人才隊伍顯著加強,管理會計信息化水平顯著提高,管理會計咨詢服務市場顯著繁榮,使我國管理會計接近或達到世界先進水平。這一目標既腳踏實地,立足當下,又放眼未來,謀劃長遠,描繪了中國管理會計未來發展前景,是指導我國未來開展管理會計工作的總體規劃。

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