【正文】 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的關(guān)系研究 Study on the Relation of Financial Accounting and Management Accounting 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的關(guān)系研究 1. 摘 要 會(huì)計(jì)隨著企業(yè)經(jīng)營(yíng)管理的需要而產(chǎn)生，并隨著經(jīng)濟(jì)的發(fā)展而不斷完善，至今已經(jīng)成為一門比較完整的、系統(tǒng)的經(jīng)濟(jì)管理學(xué)科。傳統(tǒng)的會(huì)計(jì)是記賬、算賬、報(bào)賬為其主要職能，隨著經(jīng)濟(jì)的發(fā)展，側(cè)重于為向企業(yè)外部與企業(yè)有利害關(guān)系的集團(tuán)和個(gè)人提供反映企業(yè)經(jīng)營(yíng)成果和財(cái)務(wù)狀況及變動(dòng)狀況的會(huì)計(jì)信息的傳統(tǒng)會(huì)計(jì)已遠(yuǎn)遠(yuǎn)不能滿足經(jīng) 營(yíng)管理的需要。隨著管理融入會(huì)計(jì)形成管理會(huì)計(jì)，會(huì)計(jì)的職能得到擴(kuò)充，分工更加明確。利用財(cái)務(wù)會(huì)計(jì)所提供的會(huì)計(jì)信息及其他生產(chǎn)經(jīng)營(yíng)活動(dòng)中的有關(guān)資料，運(yùn)用數(shù)學(xué)、統(tǒng)計(jì)學(xué)等一系列知識(shí)，通過(guò)整理、計(jì)算、對(duì)比、分析等手段，向企業(yè)內(nèi)部各級(jí)管理人員提供用于短期和長(zhǎng)期經(jīng)營(yíng)決策、制定計(jì)劃、指導(dǎo)和控制企業(yè)經(jīng)營(yíng)活動(dòng)的信息的管理會(huì)計(jì)很好地?cái)U(kuò)充、完善了會(huì)計(jì)在企業(yè)經(jīng)營(yíng)管理中的職能。但是作為現(xiàn)代會(huì)計(jì)的兩大分支的財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)，在實(shí)踐中出現(xiàn)相脫節(jié)的現(xiàn)象，二者要實(shí)際運(yùn)行都必須依賴各自不同的信息加工系統(tǒng)。這對(duì)企業(yè)而言，是十分不經(jīng)濟(jì)的，而且也不利于管 理會(huì)計(jì)發(fā)揮其為企業(yè)經(jīng)營(yíng)管理服務(wù)的功能。針對(duì)這一問(wèn)題，筆者提出了財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)之間關(guān)系的研究。 本文通過(guò)比較研究國(guó)內(nèi)外財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的研究狀況，分析財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的區(qū)別與聯(lián)系，探討兩者融合的必要性、可行性，已有融合方案介紹，找出兩者融合中存在的問(wèn)題，進(jìn)而提出融合方案。希望對(duì)管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的發(fā)展起到一定促進(jìn)作用。 關(guān)鍵詞 : 管理會(huì)計(jì)，財(cái)務(wù)會(huì)計(jì)，區(qū)別，聯(lián)系，融合 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的關(guān)系研究 2. ABSTRACT With the need of enterprise management, accounting was born, and with the development of economic, it keeps growing. Up to now, accounting has been one of the prehensive and systematic subjects of economic management. Keeping accounts, puting accounts and rendering accounts are the main functions of traditional accounting, with the development of economic, the traditional accounting, which laid particular emphasis on providing accounting information that presented operating results, financial condition and fluctuation to the group or people outside of enterprise who had profitable relations with enterprise, could not satisfy with the need of enterprise management. Afterward, management was joined in accounting, management accounting was born .The functions of accounting were expanded。 divisions of labor were more explicit. Management accounting, which utilized the accounting information provided by financial accounting, and materials acquired from other producing management activity, used the methods of mathematics, statistics, puter and so on, by arranging, puting, contrasting, analyzing etc. provided information to various internal manager, in order to make shortterm and longterm management decision, draft plan, guide and control management activity, made the accounting work better in the management. But, financial accounting and management accounting, which regarded as two important parts of accounting, could not work together very well in reality. Both depended on each informationmanufactured system to work, it was not very economized for an enterprise, and it was disadvantage to develop the functions of management in the enterprise management. Therefore, we put forward this question for study on the relation of financial accounting and management accounting. This paper expresses the situation of studying, difference and relation between the financial accounting and the management accounting and researches on the necessary and 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的關(guān)系研究 3. feasible about them inosculating. Through introducing the schemes existing, the problem about them will be found and new inosculating schemes will be concluded. I hope it could accelerate the development of the financial accounting and management accounting. Key words: financial accounting, management accounting, difference, relation, inosculation 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的關(guān)系研究 4. 目 錄 一、 緒論 ????????????????????? 6 提出問(wèn) 題 ?? ????????????????? 6 本文的研究思路 ???????????????? 7 二、理論基礎(chǔ) ???????????????????? 10 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的概念界定 ????????? 10 國(guó)內(nèi)外的研究現(xiàn)狀 ??????????????? 12 財(cái)務(wù)會(huì)計(jì)的研究現(xiàn)狀?????????? ?? 12 管理會(huì)計(jì)的研究現(xiàn)狀 ???????? ??? 13 兩者關(guān)系的研究現(xiàn)狀 ??????????? 16 三、財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的區(qū)別與聯(lián)系????????? 19 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的區(qū)別 ?????????? 19 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的聯(lián)系 ?????????? 21 補(bǔ)充關(guān)系 ???????????????? 21 依存關(guān)系 ???????????????? 22 制約關(guān)系 ???????????????? 22 目標(biāo)相同 ???????????????? 23 四、財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的融合 ??????????? 25 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)融合的必要性 ??????? 25 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)融合的可行性 ??????? 26 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)已有部分融合方案介紹 ??? 27 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)融合中存在的問(wèn)題 ????? 31 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)融合 外部客觀環(huán)境影響 ? 32 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的關(guān)系研究 5. 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)融合 內(nèi)部系統(tǒng)上的缺陷 ? 34 財(cái)務(wù)會(huì)計(jì)與管 理會(huì)計(jì)的融合方案 ?? ??????? 34 創(chuàng)建融合的合理外部客觀環(huán)境 ??????? 35 構(gòu)建財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的融合內(nèi)部系統(tǒng) ?? 37 五、總論 ?????????????????????? 40 全文總結(jié) ??????????????????? 40 本文的創(chuàng)新和不足 ??????????????? 40 致 謝 ?????????????????????? 41 參考文獻(xiàn) ?????????????????????? 42 財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的關(guān)系研究 6. 一、 緒 論 人們從事經(jīng)濟(jì)活動(dòng)的目的是要經(jīng)濟(jì)效益盡可能的大，要明白經(jīng)濟(jì)活動(dòng)與經(jīng)濟(jì)效益的關(guān)系，就必須對(duì)經(jīng)濟(jì)活動(dòng)的過(guò)程和結(jié)果進(jìn)行計(jì)量，會(huì)計(jì)隨之產(chǎn)生。從會(huì)計(jì)產(chǎn)生和發(fā)展的歷史看，會(huì)計(jì)正是隨著經(jīng)濟(jì)活動(dòng)和經(jīng)濟(jì)關(guān)系復(fù)雜化而不斷變化發(fā)展起來(lái)的。 在資本主義發(fā)展初期，企業(yè)的規(guī)模一般較小，企業(yè)內(nèi)部聯(lián)系簡(jiǎn)單明了，外部環(huán)境還不十分復(fù)雜，企業(yè)主是所有者又是經(jīng)營(yíng)者，企業(yè)的經(jīng)營(yíng)好壞主要與自身和少數(shù)的債權(quán)人有關(guān)，即與企業(yè)經(jīng)營(yíng)好壞有利害關(guān)系的利益主體較少。這兩方面對(duì)會(huì)計(jì)的影響主要在：第一，企業(yè)的經(jīng)濟(jì)活動(dòng)相對(duì)簡(jiǎn)單， 人們往往能從過(guò)去的所得與所費(fèi)的因果關(guān)系，直接和較準(zhǔn)確地推論出將要發(fā)生的事，對(duì)預(yù)測(cè)、決策、計(jì)劃和控制等的要求不高，只局限于核算過(guò)去的經(jīng)濟(jì)事項(xiàng)的會(huì)計(jì)已經(jīng)可以滿足企業(yè)的需要。第二，與企業(yè)有經(jīng)濟(jì)利害關(guān)系的經(jīng)濟(jì)利益主體較少，因此會(huì)計(jì)所提供的信息主要目的是滿足企業(yè)主和少數(shù)債權(quán)人的需要。 進(jìn)入 19 世紀(jì)末，商品經(jīng)濟(jì)迅速發(fā)展，股份公司越來(lái)越多，至20 世紀(jì)初，股份公司已經(jīng)成為占有支配地位的經(jīng)營(yíng)組織。股份公司的出現(xiàn)，首先使企業(yè)所有權(quán)與經(jīng)營(yíng)權(quán)相分離；其次，使企業(yè)所有者（股東）日益分散，日益遠(yuǎn)離企業(yè)經(jīng)營(yíng)實(shí)體；此外，股份公司使企業(yè)規(guī)模 擴(kuò)大，企業(yè)負(fù)債進(jìn)一步擴(kuò)大，與企業(yè)有利害關(guān)系的債權(quán)人進(jìn)一步增多。這些情況必然使得投資人和債權(quán)人對(duì)會(huì)計(jì)信息提出不同的要求，以進(jìn)行有效的投資決策和信貸決策，來(lái)保護(hù)自身的經(jīng)濟(jì)利益。因此“會(huì)計(jì)不再限于為企業(yè)主服務(wù)，而應(yīng)考慮企業(yè)所有外部利益集團(tuán)的信息需求。傳統(tǒng)的會(huì)計(jì)逐步演變成主要向企業(yè)有關(guān)利益集團(tuán)提供財(cái)務(wù)信息和其他經(jīng)濟(jì)信息的財(cái)務(wù)會(huì)計(jì)或?qū)ν鈺?huì)計(jì)”?！坝捎谕饨缋婕瘓F(tuán)和企業(yè)管理當(dāng)局之間存在一定的利益沖突，為了促使管理當(dāng)局提供真實(shí)和公正的會(huì)計(jì)信息，確保投資人、債權(quán)人和社會(huì)公眾的利益，財(cái)務(wù)會(huì)計(jì)的帳務(wù)處理、財(cái)務(wù)報(bào)表的形式與編制方 法以及信息的種類，都要有一定的較嚴(yán)格的約束和指導(dǎo)規(guī)范，并要遵循一整套的確認(rèn)、計(jì)量、記錄和報(bào)告的公認(rèn)程序”。（葛家澍、林志軍著《現(xiàn)代西文財(cái)務(wù)會(huì)計(jì)理論》廈門大學(xué)出版社 1990 年第一版）可見，財(cái)務(wù)會(huì)計(jì)的主要目的是向財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的關(guān)系研究 7. 各個(gè)利益相關(guān)者公正地提供有關(guān)利益形成和分配、受托財(cái)產(chǎn)保全的信息，以保護(hù)各有關(guān)利益主體（主要是投資者和債權(quán)人）的經(jīng)濟(jì)利益。 隨著科學(xué)技術(shù)的突飛猛進(jìn)和大規(guī)模應(yīng)用于生產(chǎn)，使生產(chǎn)力獲得十分迅速的發(fā)展，同時(shí)企業(yè)外部市場(chǎng)競(jìng)爭(zhēng)日趨激烈，這些新的復(fù)雜多變的條件和環(huán)境，不但使人們?cè)匐y直接簡(jiǎn)單地根據(jù)過(guò)去的所得與所費(fèi)之間的 因果關(guān)系來(lái)推斷將來(lái)的結(jié)果，尋找最有利的經(jīng)營(yíng)方案，甚至難以把握過(guò)去的所得與所費(fèi)的因果關(guān)系。為此，傳統(tǒng)會(huì)計(jì)對(duì)內(nèi)提供管理信息的功能不斷發(fā)展，形成了管理會(huì)計(jì)這一會(huì)計(jì)分支。管理會(huì)計(jì)的理論和方法都表明，其他各種利益主體的需要者都是企業(yè)主（股東）的成本，它只為企業(yè)主所追求的最大稅后利潤(rùn)服務(wù)。 由此可見，現(xiàn)代會(huì)計(jì)之所以分為財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的深層原因是：存在著不同的利益主體，不同的利益主體對(duì)會(huì)計(jì)信息有不同的要求，其中，企業(yè)主仍然是占主導(dǎo)地位的利益主體。然而，隨著