外文翻譯---財(cái)務(wù)和會計(jì)的職能在中國的演變

1、<p>　　中文4235字，2413單詞</p><p>　　Source: Raef Lawson. Strategic Finance: The Evolving Role Of The Finance And Accounting Function In China.2009</p><p><b>　　外文文獻(xiàn)翻譯 </b></p>&

2、lt;p><b>　　原文: </b></p><p>　　The Evolving Role Of The Finance And Accounting Function In China</p><p>　　The economy of the People’s Republic of China (China) has been growing at an

3、 explosive rate for the last two decades. This growth has been fueled largely by exports to the West, especially the United States, which is experiencing a growing trade imbalance with China. But despite this emergence o

4、f China as a major player in the world market, little is known about the management accounting techniques and costing methodologies that Chinese companies use to cost their products and manage their firms</p><

5、p>　　Management accounting has changed tremendously in China since 1979,when the country opened its doors to the West. Prior to that time, the country operated as a planned economy where the prices of each company’s in

6、puts and outputs, as well as their production targets, were set by the government. Strictly speaking, management accounting as a profession didn’t exist in China before 1979 because the accounting function had a very dif

7、ferent role in companies under the planned economy than in a market</p><p>　　The role of the finance and accounting function can affect a company’s ability to implement its strategy, plan its operations effe

8、ctively, and achieve desired performance results. Examination of the difference in the roleplayed by the F&A function in Chinese companies and in organizations elsewhere can also contribute to improvement in worldwid

9、e best practices. This article examines the reasons for the differences in the role played by the F&A function, how the role has changed, and the implicat</p><p>　　The F&A Function under the Planned

10、Economy </p><p>　　To understand the state of management accounting in China today, it’s helpful to know something about the country’s history. Under the planned economy, the F&A function was viewed solel

11、y as an accumulator and reporter of financial data. Analysis of that data typically was done by a separate Planning Department that was responsible for both operational and financial planning. This department reported no

12、t only to a company’s management but, equally importantly, to a Planning Department in the regi</p><p>　　F&A Today </p><p>　　China’s transition to a social market economy has had a tremendou

13、s impact on the way companies operate. They have had to evolve from an economic system in which the cost of their inputs and the price of their outputs were fixed by the central government and where the most important me

14、asure of performance was amount of out-put to one in which control of costs and profit maximization have become the primary concerns. </p><p>　　This has radically changed the role that F&A departments ne

15、ed to play. Survival in the changing environment requires companies to redesign their corporate planning and control systems, reexamine their performance evaluation systems, and reexamine the role the accounting function

16、 performs in meeting these and other challenges. As part of this transition, most companies have eliminated their Planning Department and have expanded the role of heir F&A function to include some of these planning

17、and c</p><p>　　But Chinese companies in general still hold a very traditional view regarding the role of the F&A department. As we can see fully two-thirds of the IMA survey respondents strongly disagree

18、d that planning and control were responsibilities of equal importance to bookkeeping and financial reporting. </p><p>　　IMA’s study also explored the changing role of the F&A area by examining the percei

19、ved importance of various activities that function often performed. Survey respondents were asked the extent to which they agreed with a variety of statements. It’s clear that the F&A functions of these companies are

20、 now viewed in a manner similar to that in the West. In both regions the emphasis of the function is on its traditional role as an accumulator and reporter of data, and the transition of the role of th</p><p&g

21、t;　　For example, the statement with the lowest level of agreement dealt with the proposition that the F&A function was primarily strategically (vs. tactically) focused, indicating a focus on the traditional responsib

22、ilities of the area. Similarly,t he greatest level of agreement was with the idea that the F&A function focuses on cost measurement. Survey respondents were also asked to indicate the importance (on the same scale) o

23、f various common responsibilities of F&A departments. Each activity was </p><p>　　As you can see, the most important activity listed is a traditional one-providing others with financial information. Cost

24、 management/control is close behind. Management decision making, preparing external financial reports, and preparing budgets are less important. Budgeting’s low rank is surprising, but it may be because this responsibili

25、ty is being handled under the planned economy by Planning Departments. A lower ranking for external financial reporting may be due to the inclusion of privatel</p><p>　　The lack of importance attributed to t

26、he more value-added activities down the accounting information value chain is understandable given the relatively newly expanded role of the F&A function. Nevertheless, it’s a cause for concern and raises the possibi

27、lity of Chinese companies wasting scarce capital resources because they don’t adequately consider financial factors in the investment decision-making process. Evidence of this possibility is provided in our study, which

28、found that state-owned ent</p><p>　　Size of F&A Departments </p><p>　　To help their organizations become effective and efficient global competitors, F&A departments need to operate effic

29、iently. One way to measure their efficiency is to look at the size of an organization’s F&A function staff(in full-time equivalents) relative to sales. This measure for the Chinese firms in our survey to those in the

30、 APQC database.(APQC is a member-based nonprofit organization that provides benchmarking and best-practice research for approximately 500 organizations worldwide.) Whil</p><p>　　Another measure of the effici

31、ency of an F&A department is the ratio of accounting and finance staff members to total company employees. This percentage varied widely in the sample companies, ranging from zero to 50% (for a very small organizatio

32、n),with a median percentage of 3.3%. </p><p>　　You can gain additional insight by looking at this percentage by type of company ownership. Further analysis of the data collected indicated that, for state-own

33、ed enterprises (SOEs),the median percentage of staff in F&A was 8.4%;for publicly owned, listed companies, the median percentage was 3.3%;and for privately owned, unlisted companies, it was 1.9%. </p><p>

34、;　　Thus state-owned enterprises tend to be the furthest from having word-class finance and accounting functions in terms of their efficiency; they have vastly more staff(as a percentage of total employees) than other org

35、anizations. This may be a reflection of their history under the planned economy with its strong emphasis on control through the “original record system.” Additionally, it reflects current Chinese public policy of maintai

36、ning employment in order to ensure social stability in this per</p><p>　　Qualified Management Accountants </p><p>　　Having an effective F&A function requires having a staff that’s appropriat

37、ely trained. How effectively are Chinese companies meeting this challenge? </p><p>　　To hold certain accounting positions in state-owned firms, employees must pass qualifying exams. Three levels of accountin

38、g examinations exist: 1.A basic test on bookkeeping and financial principles, which is required for accounting clerks and assistant qualified accountants; 2.The Qualified Accountant (QA) exam for counting finance departm

39、ent heads; and 3.The Senior Qualified Accountant (SQA) exam for CFOs of large and medium-sized state enterprises. The QA and SQA are essential for in-house ac</p><p>　　The SQA exam tests two subjects: accoun

40、ting practice and economic laws. A comparison of the range of these topics to those covered on international management accounting certification exams, such as the Certified Management Accountant (CMA®) designation,

41、 clearly indicates gaps in the required skill sets of Chinese management accountants, such as strategic planning and decision analysis. Failure to address these gaps could hinder attempts to advance the management accoun

42、ting profession in China a</p><p>　　In terms of the qualifications of the CFOs, most are SQAs (65%),and the rest are largely QAs (33%).Most of these CFOs were educated before China opened its doors to the We

43、st, so they have a fairly traditional view of the role of the F&A function. According to the CACFO survey, most CFOs (87%) prefer a different system of select-ing CFOs than the current one of appointment by the gover

44、nment. </p><p>　　What about F&A Functions in the West? </p><p>　　For nearly 15 years, IMA has sponsored a series of studies examining the evolving role of the management accountant in the U.

45、S.This research has consistently shown that the role of the management accountant increasingly is shifting from data collector and reporter to data interpreter and involvement in decision making (see Figure 5).Research b

46、y other leading organizations has found similar results. </p><p>　　These activities include such items as customer and product profitability analysis, process improvement, and performance evaluation. This sh

47、ift is consistent with the idea that the role of the management accountant (especially at higher levels in the CFO organization) is evolving to one of business partner with top management. </p><p>　　Where do

48、 Chinese companies stand on this evolution of the role of the management accountant? As discussed above, most have a very traditional view of the role of the F&A function, but this role is evolving in some companies

49、as they begin to have strategically oriented departments. </p><p>　　Some Implications </p><p>　　Reflecting the shifting economic environment in China, the F&A function in most mainland China

50、  companies has evolved to include responsibilities similar to those of Western organizations. Yet there’s still a great emphasis on bookkeeping and financial reporting. Continued change in the roles and responsibil

51、ities of these functions, especially for state-owned enterprises, is necessary for their F&A organizations to operate at world-class levels. </p><p>　　Chinese companies face several challenges in making

52、this happen. First, there’s a shortage of management accountants on the mainland. Second, there’s a need for management accountants to be better trained and certified. Third is a need for a better method of selecting CFO

53、s than the current system of selection by the government. </p><p>　　There are also several implications with regard to the current state of management accounting in China .One of these is that non-Chinese co

54、mpanies that partner with Chinese firms may find it desirable to work with their Chinese partners in developing appropriate performance management and cost measurement systems. These systems may possibly be a blend of We

55、stern and Chinese method-ologies and reflect the different cultures-both societal and organizational-of the partners. </p><p>　　Additionally, while Chinese companies have enjoyed significant cost advantages

56、over many of their Western competitors, their costs of labor and other resources are now increasing. Having an appropriate costing and profitability system will become more important to them. It’s possible that non-Chine

57、se companies that employ more advanced management accounting tools and techniques to manage their costs and identify profitable customers, products, and channels can use these tools to obtain a competi</p><p&g

58、t;　　In both of these situations, management accountants can play an important role in enabling the survival and successes of their organizations. They can help their organizations manage and control their costs, evaluate

59、 and enhance the performance of their staff, assist in long-term strategic planning, and perform other activities that are part of the domain of the management accountant.  </p><p><b>　　譯文:</b&

60、gt;</p><p>　　財(cái)務(wù)和會計(jì)的職能在中國的演變</p><p>　　中華人人民共和國(中國)的經(jīng)濟(jì)在最近的的二十多年里有了飛速的發(fā)展。這發(fā)展很大程度上是伴隨著對西方的出口貿(mào)易的增長而來的,特別是對美國出口的增長,這也因此引起美國對中國貿(mào)易增長的不平衡。盡管中國在國際經(jīng)濟(jì)中占有很重要的地位,但在國際市場中人們對中國公司用來計(jì)算產(chǎn)品成本的成本會計(jì)和用來管理所使用的管理會計(jì)的相關(guān)情況知

61、之甚少。同樣,人們對財(cái)務(wù)和會計(jì)功能在這些公司中所發(fā)揮的作用并不十分了解,雖然這兩個(gè)領(lǐng)域時(shí)刻影響公司的運(yùn)營和員工的工作。</p><p>　　自從 1979 改革開放以來中國的管理會計(jì)發(fā)生了很大的變化。在此之前的計(jì)劃經(jīng)濟(jì)下,各公司的產(chǎn)銷量,以及產(chǎn)品的價(jià)格,是由政府設(shè)定的。嚴(yán)格地說,管理會計(jì)作為會計(jì)的一部分早前根本不存在。因?yàn)樵谟?jì)劃經(jīng)濟(jì)體制下會計(jì)在公司中發(fā)揮的作用與市場經(jīng)濟(jì)下是有很大的不同的。然而,現(xiàn)在通常由管理會計(jì)

62、履行的職能當(dāng)時(shí)是由公司內(nèi)部的各部門執(zhí)行的,如規(guī)劃署等部門。</p><p>　　財(cái)務(wù)和會計(jì)的職能可以影響公司實(shí)施戰(zhàn)略的能力,規(guī)劃工作的效率,并能使其取得理想的業(yè)績。在中國財(cái)務(wù)和會計(jì)的作用與國外是有一定的不同的,不過其也能對全球范圍內(nèi)財(cái)務(wù)和會計(jì)作用的改進(jìn)。本文探討了財(cái)務(wù)和會計(jì)在中西方所扮角色不同的一些原因,和這些角色如何改變以及其對西方的組織的影響。</p><p>　　在計(jì)劃經(jīng)濟(jì)下財(cái)務(wù)和會

63、計(jì)的作用</p><p>　　了解中國計(jì)劃經(jīng)濟(jì)的歷史,有助于了解中國管理會計(jì)的如今發(fā)展?fàn)顩r。在中國計(jì)劃經(jīng)濟(jì)下,財(cái)務(wù)和會計(jì)只是被看作是計(jì)算和報(bào)告財(cái)務(wù)數(shù)據(jù)的報(bào)告者。該數(shù)據(jù)分析通常是由一個(gè)獨(dú)立的規(guī)劃部完成,他們對業(yè)務(wù)和財(cái)務(wù)進(jìn)行規(guī)劃。該部門不僅對公司的管理比較重要同樣作為公司的規(guī)劃部門他的運(yùn)作和報(bào)告對中央政府的規(guī)劃部門也有很大的影響。正是通過這種方法國家的經(jīng)濟(jì)活動得到了規(guī)劃和管理。在計(jì)劃經(jīng)濟(jì)體制下,盡管會計(jì)的一些努力對公

64、司的一些方面作出一定的貢獻(xiàn),但會計(jì)人員卻被視為只是比薄記本稍強(qiáng)一點(diǎn)。完善財(cái)務(wù)和會計(jì)職能的努力表現(xiàn)在各種管理會計(jì)方法的發(fā)展,這是在本系列的下一篇文章中所要討論的。</p><p><b>　　財(cái)務(wù)和會計(jì)的今天</b></p><p>　　中國由計(jì)劃經(jīng)濟(jì)過渡到社會主義市場經(jīng)濟(jì)對公司的經(jīng)營方式產(chǎn)生了巨大的影響。他們不得不從投入的成本和固定的產(chǎn)出的價(jià)格由中央政府調(diào)節(jié)的經(jīng)濟(jì)系統(tǒng)

65、轉(zhuǎn)變?yōu)楫a(chǎn)出和利益最大化成為首要關(guān)注的問題的企業(yè)。</p><p>　　這從根本上改變了會計(jì)和財(cái)務(wù)的職能。生存在不斷變化的環(huán)境下,公司需要重新設(shè)計(jì)他們的計(jì)劃控制系統(tǒng),重新審視自己的績效評估系統(tǒng),并重新審視迎接這些變化所帶來的挑戰(zhàn)和其他會計(jì)職能改變的影響。作為這一轉(zhuǎn)變的一部分,大多數(shù)公司已經(jīng)取消其規(guī)劃處,并擴(kuò)大了他們的財(cái)務(wù)和會計(jì)的職能范圍,這職能包括計(jì)劃和控制的部分職能。</p><p>　　

66、但是中國公司大體上仍然對會計(jì)和財(cái)務(wù)部門抱有非常傳統(tǒng)的看法。經(jīng)調(diào)查三分之二的管理會計(jì)學(xué)院受訪者不同意規(guī)劃和控制的職能同薄記和財(cái)務(wù)報(bào)告的作用同樣重要這一觀點(diǎn)。</p><p>　　管理會計(jì)學(xué)院還探討了財(cái)務(wù)會計(jì)作為預(yù)見各項(xiàng)經(jīng)濟(jì)活動的重要手段這一的功能的轉(zhuǎn)變。受訪者被問及他們對各種報(bào)表的同意度。很明顯,這些公司對財(cái)務(wù)和會計(jì)的職能的看法正在向西方趨同。在這兩個(gè)方面的看法顯示了財(cái)務(wù)和會計(jì)由傳統(tǒng)的作為累加器和數(shù)據(jù)記錄者的角色向

67、管理會計(jì)師的戰(zhàn)略合作師角色的轉(zhuǎn)變,這種角色轉(zhuǎn)變才剛剛開始,許多方面仍有待完成。</p><p>　　例如,對財(cái)務(wù)與會計(jì)的認(rèn)識還停留在傳統(tǒng)的領(lǐng)域。同樣,對這一問題的最重要的認(rèn)識是對成本計(jì)量的認(rèn)識。本文還調(diào)查了受訪者對各種常見職責(zé)部以及行政部門的重要性的認(rèn)識程度。每個(gè)受訪者對這些部門的認(rèn)識至少是“非常重要”。</p><p>　　正如你所看到的,會計(jì)職能重要性程度的排列首先是成本計(jì)劃管理的職能

68、,緊隨其后的是管理決策職能,然后是準(zhǔn)備對外提供報(bào)表和編制預(yù)算職能。編制預(yù)算職能的重要性在此不是很大,這讓人很是吃驚,但是這可能是由于編制預(yù)算這個(gè)任務(wù)由規(guī)劃部門所執(zhí)行。而對外財(cái)務(wù)報(bào)告職能的排名靠后可能是由于在此調(diào)查中的私人公司的列入。有趣的是受訪者認(rèn)為戰(zhàn)略制定和規(guī)劃和公司的投資是最不重要的責(zé)任。</p><p>　　財(cái)務(wù)和會計(jì)的新時(shí)代職能缺乏對有關(guān)會計(jì)信息價(jià)值鏈下的更多增值活動的重要性是不言而喻的。然而,這所引起的

69、稀缺資金的浪費(fèi)使中國公司高度關(guān)注,這些浪費(fèi)是由于他們不充分考慮金融因素在投資決策過程中作用。我們研究發(fā)現(xiàn),這種情況往往發(fā)生于國有企業(yè),他們對財(cái)務(wù)和會計(jì)的作用仍然持有傳統(tǒng)的觀點(diǎn),這也使其的資本收益率很低。因此我們的研究結(jié)果表明,在中國的公司中財(cái)務(wù)和會計(jì)的作用正在發(fā)生變化。如前所述,這些部門原先被視為累加器和數(shù)據(jù)記錄員,而分析是其他人的事情?，F(xiàn)在他們的作用不斷的變化,包括了西方的責(zé)任成本管理與控制。一些領(lǐng)先的中國公司也看到了戰(zhàn)略管理會計(jì)可以

70、發(fā)揮作用,但這些作用仍然是額外的沒有收到該有的重視。</p><p>　　財(cái)務(wù)和會計(jì)部門的大小</p><p>　　為幫助公司成為有效和高效的組織,財(cái)務(wù)和會計(jì)部門需要運(yùn)行有效。來衡量他們工作是否有效是看財(cái)務(wù)會計(jì)組織部門的功能,尤其是對銷售的影響(在員工的大小全日制等效情況下)。我們以中國企業(yè)在 APQC 數(shù)據(jù)庫中的資料為調(diào)查基礎(chǔ)(APQC 是一個(gè)以各成員為基礎(chǔ)的非營利組織,在世界各地它提供

71、基本和最佳的機(jī)構(gòu)約 500 個(gè))。同時(shí),典型的具有代表性的 APQC 成員組織比起我們研究的機(jī)構(gòu)往往是相對較大的。通過調(diào)查您可以看到對于中國的公司還是有提高財(cái)務(wù)和會計(jì)的作用的余地的。</p><p>　　另一個(gè)測試財(cái)務(wù)和會計(jì)職能的措施是測試會計(jì)和財(cái)務(wù)工作人員占公司員工的比例,這個(gè)百分比從零到百分之五十(對于一個(gè)非常小的組織來說)之間,一般組織的比重都位于 3.3%。</p><p>　　您

72、也可以通過對這些公司的所有權(quán)百分比的分析來尋找額外的見解。在對收集的數(shù)據(jù)進(jìn)一步分析后可以發(fā)現(xiàn),國有企業(yè)中財(cái)務(wù)會計(jì)人員的比重平均為 8.4%;上市公司中這一比重為 3.3%, 在私人擁有的非上市公司中這一數(shù)字為 1. 9%。 </p><p>　　因此，從擁有的財(cái)務(wù)會計(jì)人員的數(shù)量這一方面來看，國有企業(yè)財(cái)務(wù)和會計(jì)職能的效率是世界級的，他們的財(cái)務(wù)科會計(jì)人員已經(jīng)遠(yuǎn)遠(yuǎn)超過其他組織的工作人員(從占員工總?cè)藬?shù)的百分比

73、來看)。 這可能是對中國計(jì)劃經(jīng)濟(jì)時(shí)期通過“原始記錄” 手段強(qiáng)調(diào)控制的反應(yīng)。此外，它還反映了當(dāng)前中國為了確保轉(zhuǎn)型期間的社會穩(wěn)定與就業(yè)的公共政策。在私人擁有的非上市公司中辦公設(shè)施和工作人員往往是最少的，可能是因?yàn)閷λ饺似髽I(yè)的要求較少的原因(包括對政府和外部股東的責(zé)任方面)， 而上市公司的狀況位于國有企業(yè)和私人企業(yè)之間。 </p><p><b>　　合格的管理會計(jì)師 </b></p>

74、<p>　　建立有效的財(cái)務(wù)及會計(jì)功能需要有經(jīng)過適當(dāng)培訓(xùn)的工作人員。 如何提高財(cái)務(wù)會計(jì)人員的工作效率是中國公司面臨的挑戰(zhàn)么? </p><p>　　擔(dān)任國有公司中會計(jì)人員的某些會計(jì)職務(wù)，雇員必須通過會計(jì)資格考試，這些考試分為三個(gè)級別: 1、薄記、財(cái)務(wù)原則和一些基本的測試，這是會計(jì)文員、會計(jì)助理所必須通過的考試; 2、財(cái)務(wù)部門主管所必須的資格會計(jì)師的考試，中級會計(jì)師考試(QA); 3、 高級會計(jì)師資格考

75、試，這是大中型國有企業(yè)首席財(cái)務(wù)官所必須的。作為一個(gè)會計(jì)人員， 會計(jì)資格職稱是必不可少的，而高級會計(jì)資格考試是最高的中國會計(jì)師專業(yè)稱號。在中國，那些不能通過這些職稱考試的人們，通常是不能被提升為會計(jì)部門的主管的，那些不能通過高級質(zhì)量會計(jì)職稱考試的人們是不能被提升為會計(jì)部門的領(lǐng)導(dǎo)人的 (雖然對會計(jì)的要求依據(jù)企業(yè)的規(guī)模而異)。在這一點(diǎn)上，有 1. 6 億人在小學(xué)階段通過了第一級別的測試，有 80 萬人通過了初級的質(zhì)量認(rèn)證，而有 2. 2 人通

76、過了高級的質(zhì)量認(rèn)證。在高級職稱的考試條件中要求考試者具有四年的工作經(jīng)驗(yàn)。這一要求使得很多新的會計(jì)畢業(yè)生去參加了中國注冊會計(jì)師考試而不是參加高級職稱考試。會計(jì)高級職稱要求考試者必須擁有大學(xué)學(xué)位， 并要求擁有大量的工作經(jīng)驗(yàn)。 </p><p>　　中級會計(jì)資格考試包括四個(gè)方面: 會計(jì)實(shí)務(wù)一、會計(jì)實(shí)務(wù)二、財(cái)務(wù)管理和經(jīng)濟(jì)法。初級會計(jì)職稱職稱考察兩個(gè)科目: 會計(jì)實(shí)務(wù)和經(jīng)濟(jì)法。與國際上的管理會計(jì)認(rèn)證考試的主題與考試范圍的比較

77、可以清楚地發(fā)現(xiàn)在中國所需的技能方面的差距， 比如管理會計(jì)戰(zhàn)略規(guī)劃和決策分析。不解決這些差距可能會阻礙管理會計(jì)職業(yè)在中國和發(fā)展中的國家的作用，如現(xiàn)在正在這些國家中發(fā)生的一樣。現(xiàn)在更好的認(rèn)證系統(tǒng)已得到確認(rèn)， 在 2003 年調(diào)查的中國 1450 大型國內(nèi)企業(yè)中 87%的首席財(cái)務(wù)執(zhí)行官說設(shè)置一個(gè)比起現(xiàn)有的會計(jì)職稱資格考試的認(rèn)證制度是很有必要的。 </p><p>　　作為中國公司的財(cái)務(wù)總監(jiān)，大多數(shù)是擁有高級會計(jì)資格職稱

78、的(65%)，其余大部分是擁有中級會計(jì)職稱的(33%)。這些財(cái)務(wù)總監(jiān)中的大部分在中國改革開放前就已經(jīng)開始接受教育，所以他們對財(cái)務(wù)和會計(jì)的職能還持有比較傳統(tǒng)的看法。據(jù) CACFO 調(diào)查， 大多數(shù)首席財(cái)務(wù)官(87%) 更喜歡選擇不同于政府要求的 CFO。</p><p>　　財(cái)務(wù)和會計(jì)在西方的作用 </p><p>　　近15年來，IMA 贊助了一系列對美國管理會計(jì)發(fā)展作用的研究。 這些研究一

79、致顯示，管理會計(jì)日益大幅度的參與決策，重點(diǎn)表現(xiàn)在數(shù)據(jù)收集和報(bào)告數(shù)據(jù)的解釋和參與。其他權(quán)威機(jī)構(gòu)的研究發(fā)現(xiàn)了類似的結(jié)果。</p><p>　　這些活動包括: 為客戶和產(chǎn)品盈利性分析等項(xiàng)目的發(fā)展和性能進(jìn)行評價(jià)。這種轉(zhuǎn)變所產(chǎn)生的一致想法是認(rèn)為管理會計(jì)(尤其是在較高水平首席財(cái)務(wù)官組織下) 正在演變?yōu)槠髽I(yè)高管層的商務(wù)合作伙伴之一。</p><p>　　中國公司在這場演變中的立場在哪里呢? 以上討論可知

80、， 中國公司中的大部分人員對財(cái)務(wù)和會計(jì)的作用仍持有傳統(tǒng)的觀點(diǎn)，但財(cái)務(wù)和會計(jì)的作用的不斷發(fā)展在一些公司的戰(zhàn)略導(dǎo)向部門還是有一定影響的。</p><p><b>　　一些影響 </b></p><p>　　這反應(yīng)了中國經(jīng)濟(jì)環(huán)境的轉(zhuǎn)變，中國內(nèi)地的公司在財(cái)務(wù)和會計(jì)方面的職能已經(jīng)發(fā)展到類似西方的水平。然而，中國的公司對財(cái)務(wù)和會計(jì)的看法很大程度是強(qiáng)調(diào)財(cái)務(wù)會計(jì)中簿記作用和財(cái)務(wù)報(bào)告作

81、用的。財(cái)務(wù)會計(jì)作用在中國仍然不斷發(fā)生變化，這變化突出表現(xiàn)在國有企業(yè)中，這一變化使得財(cái)務(wù)和會計(jì)在中國公司中的作用上升到國際水平。</p><p>　　中國企業(yè)在發(fā)展中面對各種挑戰(zhàn)。例如，首先對于大陸來說，有著管理會計(jì)師短缺的情況。其次，中國需要更好的管理會計(jì)師的培訓(xùn)和認(rèn)證系統(tǒng)。第三是需要一個(gè)比政府現(xiàn)有體系更好的用來選擇首席財(cái)務(wù)官的機(jī)制。</p><p>　　中國的會計(jì)還存在一些其他問題。其中

82、一個(gè)是，非中國公司的合作伙伴在與中國公司合作后發(fā)現(xiàn)適當(dāng)?shù)目冃Ч芾砗统杀緶y量系統(tǒng)能夠促成兩者更好的合作。</p><p>　　此外雖然中國公司比起西方的許多公司有成本這一方面的優(yōu)勢，但在中國勞動力和其他資源的成本也在日益上升。所以對中國來說有一個(gè)適當(dāng)?shù)某杀竞陀到y(tǒng)將變得越來越重要。非中國的公司可以通過采用更先進(jìn)的管理會計(jì)工具和技術(shù)來管理其成本，并確定有價(jià)值的客戶、產(chǎn)品和渠道，使用先進(jìn)的管理會計(jì)工具使得他們擁有更大