財務(wù)和會計的職能在中國的演變【外文翻譯】_第1頁
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1、外文文獻翻譯外文文獻翻譯原文：TheEvolvingRoleOfTheFinanceAccountingFunctionInChinaTheeconomyofthePeople’sRepublicofChina(China)hasbeengrowingatanexplosiveratefthelasttwodecades.ThisgrowthhasbeenfueledlargelybyexptstotheWestespeciallyth

2、eUnitedStateswhichisexperiencingagrowingtradeimbalancewithChina.ButdespitethisemergenceofChinaasamajplayerinthewldmarketlittleisknownaboutthemanagementaccountingtechniquescostingmethodologiesthatChinesecompaniesusetocost

3、theirproductsmanagetheirfirms.Similarlytheroleplayedbythefinanceaccountingfunctioninthesefirmsisn’twellunderstoodalthoughbothareascansignificantlyimpactoperationsaffectcompaniesthatwkwithcompeteagainstthesefirms.Whethery

4、ouarelookingtocompeteagainstpartnerwithmergewithinsomeotherwaydobusinesswithaChinesecompanyunderstingthesefactscanhelpdeterminewhetherthatinteractionresultsinsuccessfailure.ManagementaccountinghaschangedtremendouslyinChi

5、nasince1979whenthecountryopeneditsdostotheWest.Pritothattimethecountryoperatedasaplannedeconomywherethepricesofeachcompany’sinputsoutputsaswellastheirproductiontargetsweresetbythegovernment.Strictlyspeakingmanagementacco

6、untingasaprofessiondidn’texistinChinabefe1979becausetheaccountingfunctionhadaverydifferentroleincompaniesundertheplannedeconomythaninamarketeconomy.Yetmanagementaccountingexistedinthesensethatthefunctionstypicallyperfmed

7、bymanagementaccountantswereperfmedbyvariousdepartmentsinsideChinesecompaniessuchasthePlanningDepartment.Theroleofthefinanceaccountingfunctioncanaffectacompany’sabilitytoimplementitsstrategyplanitsoperationseffectivelyach

8、ievedesiredperfmanceresults.ExaminationofthedifferenceintheroleplayedbytheF&AfunctioninhaveexpedtheroleofheirF&Afunctiontoincludesomeoftheseplanningcontrolresponsibilities.ButChinesecompaniesingeneralstillholdaverytradit

9、ionalviewregardingtheroleoftheF&Adepartment.AswecanseefullytwothirdsoftheIMAsurveyrespondentsstronglydisagreedthatplanningcontrolwereresponsibilitiesofequalimptancetobookkeepingfinancialrepting.IMA’sstudyalsoexpledthecha

10、ngingroleoftheF&Aareabyexaminingtheperceivedimptanceofvariousactivitiesthatfunctionoftenperfmed.Surveyrespondentswereaskedtheextenttowhichtheyagreedwithavarietyofstatements.It’sclearthattheF&Afunctionsofthesecompaniesare

11、nowviewedinamannersimilartothatintheWest.Inbothregionstheemphasisofthefunctionisonitstraditionalroleasanaccumulatrepterofdatathetransitionoftheroleofthemanagementaccountanttostrategicpartnerisonlybeginningtooccurwithmuch

12、progressremainingtobeaccomplished.FexamplethestatementwiththelowestlevelofagreementdealtwiththepropositionthattheF&Afunctionwasprimarilystrategically(vs.tactically)focusedindicatingafocusonthetraditionalresponsibilitieso

13、fthearea.SimilarlythegreatestlevelofagreementwaswiththeideathattheF&Afunctionfocusesoncostmeasurement.Surveyrespondentswerealsoaskedtoindicatetheimptance(onthesamescale)ofvariouscommonresponsibilitiesofF&Adepartments.Eac

14、hactivitywasconsideredimptanttheaverageresponsefeachresponsibilitywasatleast“highlyimptant”.Asyoucanseethemostimptantactivitylistedisatraditionaloneprovidingotherswithfinancialinfmation.Costmanagementcontrolisclosebehind

15、.Managementdecisionmakingpreparingexternalfinancialreptspreparingbudgetsarelessimptant.Budgeting’slowrankissurprisingbutitmaybebecausethisresponsibilityisbeinghledundertheplannedeconomybyPlanningDepartments.Alowerranking

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