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浅谈管理会计的现状及其发展中英文翻译

Introduction to the present situation and development of management accounting in Chinese and English translation 一、管理会计的内涵

First, the connotation of management accounting

管理会计是会计学与管理学直接结合的一门综合性学科，它以现代管理理论为基础，运用一系列专门方法和技术，对财务会计和统计资料及其他相关资料进行确认、计量、整理、对比和分析，为组织内部各级管理人员对其整个组织及各个责任单位当前和未来的经济活动进行预测、决策、规划、控制和评价考核，为管理当局对其资源的合理配置和使用做出最优决策提供科学依据。

Management accounting is the accounting and management directly combined with a comprehensive discipline, it is based on modern management theory, using a series of special methods and techniques, for financial accounting and statistics and other relevant information to carry on the recognition, measurement, sorting, comparison and analysis, to organize the internal management personnel at all levels throughout the organization and individual responsibility to its unit current and future economic activity forecast, decision-making, planning, control and evaluation, the management authorities for rational allocation of their resources and use to provide scientific basis to make optimal decision.

管理会计主体包括企业领导者和管理会计人员，现代企业之间的激烈竞争要求他们不仅要懂经营管理，还要通晓管理，而管理离不开管理会计为之提供经营决策的信息。因此，企业领导者自身的思想高度以及对管理会计的重视程度，直接影响到管理会计在企业中的应用。另外，管理会计的应用需要采用灵活多样的技术方法来收集、整理、加工各种信息，客观上要求能够胜任该项工作的高素质的管理会计人员，不仅要具备管理意识，掌握管理会计学、经济学、预测学和统计学方面的知识，而且还应了解组织行为学、心理学等相关的社会学科知识，才能把管理会计的理论变为实践，使其充分发挥作用。

Management accounting subjects include business leaders and management personnel, asking them to not only the fierce competition between modern enterprises to understand the operation and management, and knowledge of management, and management depends on management

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accounting provides the management decision of information. Therefore, the enterprise leader's own perspective as well as the importance of management accounting, directly affect the application of management accounting in the enterprise. In addition, the application of management accounting need to adopt flexible and varied methods to collecting, sorting, processing all kinds of information, objectively requires to be able to do the work of highly qualified management accounting personnel, should not only have the management consciousness, the master of management accounting, economics, prediction and statistics knowledge, but also should know the organizational behavior, psychology and other related social science knowledge, to the management accounting theory into practice, make them give full play to the role. 二、我国管理会计的现状

Second, the present situation of the management accounting in our country

当前，我国企业管理模式尚处于构建之中，管理会计作为企业经营管理的一部分，无论在理论研究上，还是实践中均存在很多不足，主要表现在以下方面：

At present, our country enterprise management mode is still in the building of management accounting as part of enterprise management, whether in the theoretical research, still exist many deficiencies in the practice, mainly displays in the following areas:

第一，理论上尚未形成一套较为科学的管理会计体系。管理会计缺乏坚实的理论基础，并且方法庞杂，缺乏独特性。随着知识经济的发展，管理会计的理论创新没有跟上经济环境的发展步伐。

First, the theory has not formed a set of relatively scientific management accounting system. Management accounting the lack of a solid theoretical basis and methods, lack of uniqueness. With the development of knowledge economy, management accounting theory innovation didn't catch up with the development of the economic environment.

第二，方法在实务中的运用具有较大的局限性。由于传统管理会计的理论是依据特定的经济环境而建立起来的，所确定的定量模型和假设在变化着的现实经济生活中有许多并不能成立，很难运用这些理论和模型来解决实际问题。

Second, the method has great limitations in the application in practice. Due to the traditional management accounting theory is set up under the specific economic environment, the identified quantitative models and assumptions in changing reality economic life, there are many is not established, it is difficult to use these theories and models to solve practical problems.

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第三，观念陈旧，不适应现代管理的要求。传统管理会计的某些方法所赖以立足的观念随着时间的推移已经变得陈旧。

Third, old ideas, not to meet the requirements of modern management. Some of traditional management accounting methods are based on the concept of it has become obsolete over time. 第四，目光短浅，只重视眼前利益。传统管理会计在制订经营目标，进行决策分析或成本控制时，往往只关注企业内部环境及现有产品的降本节流等问题，其所关心的是眼前利益，追求的是短期利润最大化，而忽视对新产品的设计和开发，忽视外部环境变化对企业内部环境的影响以及非货币计量因素的影响，忽视追求长期的综合程度更高的股东价值最大化。 Fourth, short-sighted, attaches great importance to the immediate interests only. Traditional management accounting in setting business objectives, decision analysis and cost control, tend to focus on the enterprise internal environment and the authors throttling of existing products, they are concerned about the immediate interests, the pursuit of short-term profit maximization, and ignore the design and development of new products, to ignore the impact of the external environment change to the enterprise internal environment and the influence of non-monetary measurement factors, neglect the pursuit of a greater degree of comprehensive long-term shareholder value maximization. 三、管理会计的发展趋势

Third, the development trend of management accounting

第一，在观念上求创新。为适应当代瞬息万变的客观经济环境，在激烈的市场竞争中立于不败之地，企业首先要更新观念，密切注视市场动向，根据市场需求的变动及时调整企业的生产经营活动，以获取市场竞争优势。其次要以具有整体优势作为基础和条件，把管理作为一个整体进行分析，树立整体观念，整体分析和评价企业的管理活动。最后要建立以价值为核心的企业文化。

First, on the concept of innovation. In order to adapt to the objective economic environment of the contemporary changing, impregnable in the fierce market competition, enterprises should first renew the idea, keeping a close eye on market trends, according to the change of market demand timely adjust enterprise production and business operation activities, in order to get market competition advantage. Second to have overall advantage as the foundation and conditions, the management as a whole to carry on the analysis, sets up the overall concept, overall analysis and evaluation of enterprise's management activities. Finally to build value as the core of enterprise