外文文獻和翻譯---中國的成本管理會計現(xiàn)狀

1、<p>　　Cost And Management Accounting in the People's Republic of China</p><p>　　I . Executive Summary</p><p>　　This report is the result of a study undertaken by the Institute of Manage

2、ment Accountants ( IMA ) to examine cost management practices and costing methodologies in the People's Republic of China .</p><p>　　CONCLUSIONS</p><p>　　· The adoption of the 2006 Acc

3、ounting System for Business Enterprises ( ASBEs ) by the People's Republic of China brings around substantial convergence of Chinese accounting standards with International Financial Reporting Standards ( IFRSs ).<

4、;/p><p>　　· With regard to internal reporting , costing issues can arise form differences between Chinese and Western companies in the types of costs treated as product costs , and differences in allocatin

5、g these costs to products in an appropriate manner .</p><p>　　· There are a number of cost items that have been inappropriately treated in the past per Chinese accounting regulations ; changes made by t

6、he 2006 Accounting System for Business Enterprises have begun to address these .</p><p>　　· Most Chinese companies follow traditional methods for allocating costs to products , although the use of more

7、accurate costing techniques is emerging . This state of costing practice is similar to that encountered in the West . Improvement in practice should be based on a cost/benefit analysis performed on an individual company

8、basis .</p><p>　　· While differences exist between the costing practices of Chinese companies and those used by Western companies , a convergence of practice is in process .</p><p>　　·

9、 Product cost is the most important factor in determining product pricing . Other factors , especially competitor pricing, are also very important .</p><p>　　· It cannot be concluded that differences in

10、 costing practices lead to product dumping.</p><p>　　II . Study Background</p><p>　　OBJECTIVES</p><p>　　This report is the result of a study undertaken by the Institute of Managemen

11、t Accountants . The objectives of the study included the following :</p><p>　　1 . A comparison of international and Chinese accounting policies , procedures , and methods ;</p><p>　　2 . An exa

12、mination of both the regulations companies follow as well as the actual practices they undertake ; and .</p><p>　　3 . An evaluation of the extent to which Chinese cost management systems are influenced by o

13、pen market economy practices versus more planned economy practices .</p><p>　　One motivation for this study was to determine whether Chinese costing practices contribute to product dumping by Chinese compani

14、es . In order for this to be the case, several conditions would need to exist . These include the following :</p><p>　　· Product costs are a major factor in the determination of product selling prices b

15、y Chinese companies ;</p><p>　　· The costing practices used by Chinese companies are such that product costs are not accurately determined ( we note that the term " accuracy " is relative ; it

16、 can be determined relative to Chinese regulations , prevalent Western practices , or basic cost accounting principles ) ; and .</p><p>　　· The means by which pricing decisions are reached is such that

17、distortion of product costs will result in the determination of selling prices that are materially different than those that would have been determined had " accurate " costs been used .</p><p>　　

18、Proving the existence ( or lack thereof ) of all of these conditions is not an easy task. In this study, therefore , we :</p><p>　　· Explore the importance of product costs in Chinese firms' pricing

19、 decisions ;</p><p>　　· Examine the costing practices currently employed by Chinese companies and compare these to the various standards indicated above ;</p><p>　　· Discuss the evolut

20、ion of Chinese accounting regulations and their impact on costing practices ; and .</p><p>　　· Reach , to the extent possible , a conclusion regarding the impact of Chinese costing practices on product

21、costing .</p><p>　　In order to accomplish these objectives , the Institute of Management Accountants conducted a research study in two phases . In the first phase , an Institute of Management Accountants res

22、earch team visited a variety of Chinese enterprises . This team consisted of :</p><p>　　· Dr.Raef Lawson , Institute of Management Accountants Director of Research and Professor-in-Residence ;</p>

23、<p>　　· Professor Yang Jiliang , Hong Kong University of Science and Technology(retired) ;</p><p>　　· Mr. Ding Pinzhun , Institute of Management Accountants Senior China Advisor , formerly

24、of the People's Republic of China Ministry of Finance and Secretary-General of the Chinese Institute of Certified Public Accountants (CICPAs) ; and</p><p>　　· Professor Gary Biddle , formerly Chair

25、Professor Hong Kong University of Science and Technology ; now Dean , Faculty of Business and Economics , University of Hong Kong .</p><p>　　The firms visited included :</p><p>　　· State-ow

26、ned and privately-owned enterprises ,</p><p>　　· Large and middle-sized enterprises , and</p><p>　　· Enterprises from a diverse set of industries, including those subject to dumping di

27、sputes .</p><p>　　The firm visits provided a wealth of information regarding the cost management practices used by the firms visited, and additionally provided the basis for the development and refinement of

28、 a mail survey instrument examining costing practices utilized by a much larger sample of Chinese companies .</p><p>　　People's Republic of China ACCOUNTING PRACTICES</p><p>　　Following the

29、establishment of the People's Republic of China in 1949 , the Chinese government developed several management systems necessary under a planned economy . The three most important tasks in this regard were : developin

30、g the economic accountability system , which defined the economic relationship between the state and the enterprise ; implementing a comprehensive annual planning system , including the cost planning/budgeting system ; a

31、nd establishing the norm management system for rea</p><p>　　Because of the difference between planned and market economies , Chinese accounting standards employed under the planned economy were largely unsui

32、table for managing companies in the evolving market environment . As a result , the People's Republic of China adopted the Accounting Low and the Accounting Law for Joint Ventures in 1985. ( The Accounting Law 1985 w

33、as amended in 1993 and 1999 .)</p><p>　　The MOF promulgated its first accounting standard , the Basic Accounting Standard , in 1992 , effective July 1993 . This standard , based on International Accounting S

34、tandards , provided a conceptual framework and set out accounting principles . This was followed by additional standards . The Basic Accounting Standard changed the valuation of inventory in a variety of ways . Some admi

35、nistrative expenses ( such as interest expense related to the financing of fixed assets , gains or losses from fo</p><p>　　The Accounting System for Business Enterprises were applicable to joint stock limite

36、d enterprises effective 1 january 2001 and Foreign Investment Enterprises effective 1 january 2002 . On 15 February 2006, the Ministry of Finance ( MOF ) announced that it had adopted a new Basic Standard and 38 new Chin

37、ese Accounting Standards ( CASs ) that were substantially in line with International Financial Reporting Standards (IFRS) . The MOF required all listed companies to start using the new CASs in the</p><p>　　T

38、he People's Republic of China's former accounting practices still affect practice to this day. For example , Chinese enterprises traditionally put all the production and service workshops at the second layer of t

39、he company , rather than grouping them under the Manufacturing Department. At the second layer , parallel to factories/workshops , were all the functional departments , both production-related and non-production related

40、. Since transitioning to a market economy in 1979 , marketing has b</p><p>　　Before china started adapting its accounting systems to international/western accounting conventions in 1992 , all overhead incurr

41、ed by factories/workshop was included in Workshop Expenses . Expenses incurred by all functional departments ( including those engaged in purchase , engineering , quality control , product designing , accounting , person

42、nel , and sales activities ) were all grouped under Administrative Expenses . Both workshop and administrative expenses were considered as " costs " a</p><p>　　In china's 1992 Accounting Reform

43、s , Chinese policy-makers changed the traditional term of Workshop Expenses to the Western term Manufacturing Expenses , and treated Administrative Expenses as " Period Expenses ", to be excluded from Product C

44、osts . Under Western costing conventions , Manufacturing Overhead includes expenses incurred by the production-related functional departments , whereas Workshop Expenses ( now known as Manufacturing Overhead ) did not in

45、clude these expenses . The difference</p><p>　　ISSUES WITH RESPECT TO DUMPING </p><p>　　One of the purposes of this study is to compare international and Chinese accounting policies , procedures

46、 , and methods in light of the current anti-dumping environment .</p><p>　　Legislation in both the EU and U.S. Prohibit the dumping of foreign goods in the domestic market . For example the U.S.'s 1921 A

47、ntidumping act authorizes compensating duties when imports are sold at less than normal value and are a cause of ( or threaten ) material injury to the U.S. Industry producing products like those that are imported . The

48、dumping duty is based on the difference between the " normal value " of the product and the price charged for it in the United States . Normal value is </p><p>　　In order to prevent dumping , and t

49、o defend against charges of dumping , it is important that organizations have costing systems that accurately determine the cost of their products , thus ensuring appropriate pricing of their products . Thus ensuring app

50、ropriate pricing of their products . There are many issues that must be considered in this regard , including what costs are appropriate to include in product cost and whether these costs are properly allocated .</p&g

51、t;<p>　　In evaluating organizations' costing systems we note that they need to be appropriate to the environment in which the companies operate , and that they need to reflect their strategies and organization

52、al maturity . Therefor, a relatively " primitive " costing system may not be conclusive evidence of distorted the product cost .</p><p>　　Having said that , it is clear that many Chinese companies

53、are experiencing rising raw material and labor costs , and that they will find it increasingly hard to compete internationally on the basis of low price . In order to stay competitive , these organizations have two optio

54、ns. First , they can choose to compete on some other basis , such as Product Differentiation and brand building . Alternatively , they can continue to compete on the basis of cost leadership . Companies competing on the

55、b</p><p>　　DEVELOPMENT OF MANAGEMENT ACCOUNTING IN CHINA</p><p>　　China's long accounting history , extending back more than three thousand years , reflects its position as one of the world&

56、#39;s oldest civilizations . This history includes the development of various forms of bookkeeping systems , including the " increase-decrease " method that was in prevalent use from the 1960s to the 1980s . Th

57、e development of these systems played a significant part in the evolution of Chinese accounting ( Lin 2003 ).</p><p>　　The evolution of accounting continued during the period of the socialist economy . Durin

58、g this period Chinese companies faced similar problems of industrial organization and control ( Vucinich 1950 , Walder 1979 ) as companies in market-oriented economies and developed their own unique management accounting

59、 techniques , including " mass line accounting " ( Yang 1981 ).</p><p>　　The practice of management accounting in China has continued to evolve since the beginning of the transition to a socialist

60、market economy . This includes the adoption of Western-style techniques ( Skousen and Yang 1988 , Bromwich and Wang 1991 , Lin and Yu 2002 , Wang , et al.2005 ). As may be expected , this adoption of western techniques i

61、s influenced by the extent of companies' interactions with foreign partners ( Firth 1996 ).</p><p>　　Despite the adoption of these techniques by some firms , questions remain regarding the applicability

62、of these techniques , or the need to modify them , in a non-Western setting due to cultural ( Hofstede 1991 ) and institutional differences , which result in differences in decision-making in a team-based work setting (

63、Awasthi , et al.1998 ), managerial styles ( Morris et al. 1998 ), and organizational structure ( Abdallah 1992 , Hall, et al.1993 ), among other things .</p><p>　　It has been argued that Chinese firms are un

64、likely to find an entirely satisfactory management accounting framework in the West ( Scapens , R. And Meng Y. 1993 ). Modifying these techniques may help : Tang and Li ( 2007 ) describe implementation of a scorecard sys

65、tem at a large Chinese state-owned enterprise , using a set of perspectives different from those in Kaplan and Norton's balanced scorecard .</p><p>　　While prior studies have contributed to our understan

66、ding of Chinese management accounting practices , they may be limited in that the business environment of the People's Republic of China is undergoing a period of rapid evolution and these studies may not reflect cur

67、rent practice ( Waren 1996 ). Besides providing a broader view of management accounting than most of the above-cited studies , the current study thus also contributes to the accounting literature by providing an updated

68、view of man</p><p><b>　　…………</b></p><p><b>　　…………</b></p><p>　　V . Summary</p><p>　　In this study we examined the costing techniques and cost ma

69、nagement practices used by PRC companies using both case study and survey methodologies. From these studies and survey methodologies. From these studies we can draw the following conclusions:</p><p>　　Produc

70、t Costing</p><p>　　· The adoption of the 2006 ASBEs by the PRC will make external financial reporting by Chinese companies closer to international standards.</p><p>　　· There are a num

71、ber of cost items that have been inapporpriately treated in the past per Chinese accounting regulations; the 2006 accounting regulations have addressed some of these.</p><p>　　· A major difference in th

72、e treatment of the cost of production relates to the treatment of the cost of fringe benefits related to direct labor; this has been addressed in the current accounting standards (initially for publicly listed companies

73、).</p><p>　　· Other issues remain, including the treatment of the cost of the various production support departments. The treatment of these costs often varies by company (and may be inconsistent with g

74、eneral costing principles ).</p><p>　　· Companies are largely following the Chinese accounting regulations.</p><p>　　· Direct materials and direct labor are generally appropriately rec

75、orded and are traced to products based on actual cost and usage.</p><p>　　· The classifications of overhead costs as period or product costs by PRC companies are generally appropriate, although exceptio

76、ns exist for individual companies.</p><p>　　· The measurement of overhead costs is generally representationally faithful, although exceptions exist (e.g., land usage rights).</p><p>　　The a

77、llocation of overhead costs to products varies widely by company, with most companies using relatively basic methodologies. We note that a similar situation exists among many Western companies.</p><p>　　The

78、most important factor in setting selling prices is product costs. Other factors, including competitors' prices, also affect selling prices.</p><p>　　It cannot be concluded that differences between Chines

79、e and Western costing practices lead to product dumping.</p><p>　　While differences exist between the costing practices of Chinese companies and those used by Western companies. A convergence of practice is

80、in process.</p><p>　　Cost Management</p><p>　　There is a wide diversity of cost management techniques and practices utilized by PRC enterprises, ranging from relatively primitive to sophisticate

81、d. This diversity of practice is similar to that in other countries.</p><p>　　The cost management systems of many PRC companies reflect the planning and control systems previously used under the planned econ

82、omy.</p><p>　　Many of the practices employed under the planned economy are similar to those practiced by Western companies in market economies.</p><p>　　The decisions made by Chinese companies a

83、lso reflect the environment in which they operate (with employment in which they operate (with employment goals being a major consideration for many companies).</p><p>　　"western" techniques, such

84、as break-even analysis and fixed-variable cost analysis, are beginning to be adopted by PRC companies (although we did not find as extensive a rate of adoption as other studies).</p><p>　　As PRC companies gr

85、ow and face the complexities associated with more diverse products and customers and increased organizational size, they will increasingly face the need for more complex cost management systems.</p><p>　　The

86、 finance and Accounting Function</p><p>　　The role of the accounting department under the planned economy was generally limited to the bookkeeping function.</p><p>　　Most PRC companies have evol

87、ved their F&A departments to reflect the greater role and responsibilities prevalent in similar departments in the West.</p><p>　　Continued efforts (as in the West) are needed by most companies to have t

88、hese departments fulfill their potential and become part of the strategic management team of their organizations.</p><p>　　中國的成本管理會計現(xiàn)狀</p><p><b>　　概要</b></p><p>　　這個報告是I

89、MA（美國管理會計師協(xié)會）對中國的成本管理實踐和成本計算方法進行檢驗研究的成果。</p><p><b>　　結論</b></p><p>　　2006年中國頒布的新會計準則，使中國的會計準則與國際會計準則在本質(zhì)上開始趨同。</p><p>　　在企業(yè)內(nèi)部的會計報告方面，可能一起成本計算的問題有①中國企業(yè)和西方企業(yè)在決定哪些成本項目應當計入產(chǎn)品

90、成本的處理上有所不同，②在分配這些成本到產(chǎn)品時所選用的適當?shù)姆峙渎噬嫌兴煌?lt;/p><p>　　按照中國過去的會計準則，有一些成本項目的處理方法不妥；2006年的企業(yè)會計準則中所作的修改，已開始糾正這些問題</p><p>　　雖然大部分中國公司仍然采用傳統(tǒng)的做法把成本分配到產(chǎn)品成本中去，但是也開始有公司采用比較精確的成本計算方法了。我國成本計算實踐的這一狀況，與西方所遇到的相似。對實

91、踐的改進，應該建立在對具體企業(yè)進行成本/效益分析的基礎上。</p><p>　　雖然中國公司的成本核算方法與西方公司之間存在差異，但也是在趨同之中。</p><p>　　產(chǎn)品成本是決定產(chǎn)品售價的最重要的因素。其他因素，尤其是競爭對手的定價也是很重要的。</p><p>　　由于成本計算實際操作上的差異，并不能推斷出中國產(chǎn)品存在傾銷。</p><p

92、><b>　　研究背景</b></p><p><b>　　目的</b></p><p>　　這個報告書是美國管理會計師協(xié)會所作的一項研究的成果。這項研究的目的是：</p><p>　　比較國際的和中國的會計政策、程序和方法。</p><p>　　檢查公司所遵循的條例和他們做的實際應用<

93、/p><p>　　評估中國的成本管理系統(tǒng)在市場經(jīng)濟甚至計劃經(jīng)濟和下受到的影響程度。</p><p>　　做這項研究的動機之一是，要確定中國的成本計算方法是否促成了中國公司的產(chǎn)品傾銷。為了讓這個情況,幾個條件需要存在。這些包括以下;</p><p>　　產(chǎn)品成本是中國公司確定其產(chǎn)品售價的重要因素；</p><p>　　中國公司所采用的成本會計方法，

94、并不能準確地得出產(chǎn)品成本（我們注意到“準確”一詞是相對而言的，它可以是根據(jù)它相對于中國的規(guī)定、相對于西方盛行的做法或者相對于基本的成本會計原則所決定）；</p><p>　　這個意思是產(chǎn)品售價價受到遭受扭曲的產(chǎn)品成影響所確定的價格和在“準確”的成本方法下確定的產(chǎn)品售價，存在著顯著的不同。</p><p>　　要證實所有這些條件全部都存在（或全部都不存在），并非易事。因此本研究將：</

95、p><p>　　探討產(chǎn)品成本在中國企業(yè)的定價決策中的重要性；</p><p>　　調(diào)查中國公司當前所采用的成本計算的實際做法，并與上面提到的各項原則做對照；</p><p>　　討論中國會計規(guī)章的發(fā)展及其對成本會計實務的影響。</p><p>　　盡可能就中國成本會計實務對產(chǎn)品成本計算的影響得出一個結論。</p><p>

96、　　為了完成這些目的，美國管理會計師協(xié)會進行了一項調(diào)查研究。調(diào)查分兩個階段。在第一階段美國管理會計師協(xié)會調(diào)查組訪問了各種不同的中國企業(yè)。這一調(diào)查組的成員有：</p><p>　　瑞夫·勞森（Raef Lawson）博士，美國管理會計師協(xié)會研究部主任兼常駐教授；</p><p>　　楊計量教授，香港科技大學（已退休）</p><p>　　丁平準先生，美國管理

97、會計師協(xié)會資深的中國顧問、曾經(jīng)在中國財政部門工作并擔任過中國注冊會計師協(xié)會(CICPAs)秘書長;</p><p>　　比德爾教授，原香港科技大學客座教授，現(xiàn)任香港大學管理與經(jīng)濟學院院長。</p><p><b>　　被訪問的企業(yè)有</b></p><p><b>　　國有和私有企業(yè)</b></p><

98、p><b>　　大型和中型企業(yè)</b></p><p>　　各行各業(yè)的企業(yè)，包括被卷進傾銷糾紛的一些企業(yè)。</p><p>　　對企業(yè)的訪問，為我們提供了關于他們成本管理做法方面的大量信息，這些信息又為我們設計和完善郵寄調(diào)查問卷提供了基礎資料。通過問卷，在更廣泛的范圍內(nèi)，對中國公司的成本計算做法做了進一步的調(diào)查。</p><p>　　中華

99、人民共和國的會計實踐</p><p>　　1949年中華人民共和國成立之后，中國政府就著手建立計劃經(jīng)濟體制下必要的的一些管理系統(tǒng)。在這方面，三項最重要的任務是：建立經(jīng)濟責任追究制度，以界定國家與企業(yè)之間的經(jīng)濟關系；實施綜合的年度規(guī)劃體系,包括成本計劃/預算管理制度；建立定額管理制度，以實現(xiàn)對企業(yè)所規(guī)定的技術經(jīng)濟指標。部分基礎管理制度要求各個公司遵行由財政部會計司（會計事務管理司）統(tǒng)一制定的會計制度。</p&

100、gt;<p>　　由于計劃經(jīng)濟與市場經(jīng)濟之間存在差異，因此在計劃經(jīng)濟下的中國的會計規(guī)范，大部分不適合在發(fā)展市場的環(huán)境下管理企業(yè)之用。于是，中國在1985年制定了《中華人民共和國會計法》和《中華人民共和國中外合資經(jīng)營企業(yè)會計制度》（1985年的《會計法》于1993年和1999年兩次修訂）。</p><p>　　財政部于1992年發(fā)布了第一個會計準則：《企業(yè)會計準則——基本準則》，于1993年7月實施。

101、這項準則以國際會計準則為基礎，提供了一項概念性框架、制定了會計原則。隨后，發(fā)布了其他一些會計準則。基本會計準則在多個方面改變了存貨的估價方法。有一些行政管理費用（例如與為固定資產(chǎn)融資而開支的利息，匯兌損益和存貨的儲蓄成本），過去計入存貨成本，現(xiàn)在要求作為費用處理（Hilmy, 1999, pp.501--502)。區(qū)分期間費用和產(chǎn)品成本的其他變化將在下文闡述。</p><p>　　統(tǒng)一的企業(yè)會計制度于2001年1

102、月1日對股份有限公司生效，并于2001年1月1日起對外資企業(yè)生效。財政部于2006年2月15日頒布一項新的基本準則和38項新的中國會計準則（CASs），這些準則在實質(zhì)上與國際財務報告準則（IFRS）是一致的。財政部要求所有上市公司以新會計準則編制其2007年度財務報表。此外，還要求中央企業(yè)2008年起采用新準則，所有大中型企業(yè)自2009年起也要執(zhí)行新準則。雖然由于各種公司的具體情況不同存在一定差異，但是新準則的實施使得中國公司編制的財務