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1、外文文獻(xiàn)翻譯外文文獻(xiàn)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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