【導(dǎo)讀】的，隨著社會主義市場經(jīng)濟(jì)體制的不斷發(fā)展和完善，其會計制度是否健全、合理,該企業(yè)的實(shí)際情況，有針對性地為企業(yè)設(shè)計一套會計制度。本制度主要包括：會?？刂浦贫取嫻ぷ鹘M織等內(nèi)容。唐山乾正建設(shè)工程材料有限公司屬于建筑房地產(chǎn)類的國有企業(yè)。基礎(chǔ)工程檢測,室內(nèi)環(huán)境檢測,建筑工程見證取樣檢測等項目的單位。司，隸屬于唐山市住建局。山市建筑工程質(zhì)量司法鑒定任務(wù)。善的內(nèi)部質(zhì)量管理體系，嚴(yán)格依照執(zhí)行，并通過了河北省質(zhì)量技術(shù)監(jiān)督局的認(rèn)證。能夠做到管理體系完整合理，運(yùn)行暢通。構(gòu)中下設(shè)財務(wù)會計、出納崗位，會計核算形式采用科目匯總表核算形式。說明：該公司目前在職員工有50人左右，由總經(jīng)理領(lǐng)導(dǎo)，下設(shè)四個部門，分別是業(yè)務(wù)科，每個科室下設(shè)小分部，各負(fù)責(zé)其職能。往來款項的核對。經(jīng)營機(jī)構(gòu)和內(nèi)部組織機(jī)構(gòu)。企業(yè)都沒有設(shè)立相應(yīng)的管理決策機(jī)構(gòu)。財務(wù)核算準(zhǔn)確翔實(shí)，債權(quán)債務(wù)關(guān)系明確。務(wù)管理首先應(yīng)該關(guān)注現(xiàn)金流量，公司業(yè)務(wù)得不到妥善的處理。

　　

【正文】 higher level to maximize shareholder value. Three, the development trend of the management accounting First, in concept for innovation. In order to adapt to the changing contemporary objective economic environment, in the fierce market petition, the enterprise first to renew the idea, keeping a close eye on the market trend, according to the market demand changes timely adjust enterprise production and operation activities, to gain market petitive advantage. Secondly with whole advantage as a basis and conditions, the management as a whole analysis, set up the overall concept, the overall analysis and evaluation of enterprise management activities. The last to build on the value as the core of enterprise culture. Second, strengthen management accounting education. In view of the higher education theory to the stages of the management accounting theory and the latest development, writing, and that adapt to the teaching material, economic institutions will not only management accounting as a professional backbone course in the teaching of accounting major setting plans, but also in other relevant professional offered in this course, strive to make more students to understand and master the management accounting theory. Only let enterprise leadership for management accounting have certain basic understanding, make its consciousness to management accounting in the enterprise survival and development the future in the important role played by, they will in the future work, focus on the management accounting in the forecast, decisionmaking, planning, control the role, will really will management accounting theory applied to the practice of enterprises. Third, summarizes the experience of the management accounting, form their own management accounting system. Chinese management accounting system to go the way of the typical case studies, from practice to practice, bining theory with practice, and find out the objective law of the development of the management accounting, for the further development of the management accounting. Fourth, homework cost method and target cost method will bee mainstream applications. At present, many enterprises are to take multiple varieties, small batch production way, to the enterprise for pilot units, and with the enterprise automation improves and accounting and management personnel cost management concepts and raise the level of, the market continues to mature and improve and promote the use of large range, forming a nationwide cost calculation and management, it can not only provide relatively accurate cost information, and to make scientific and effective management decisions, investment decision making, enhance the enterprise petition ability, increase the value of the enterprise, promoting economic development of our country level. Therefore, homework cost method will bee our next cost management of the core method. Fifth, financial and nonfinancial indicators of performance appraisal of balance bee important means. Longterm since, dupont evaluation index system in the enterprise especially are widely used for the listed pany, the investment rate of return index has bee guide enterprise investment, financing, ine distribution of the powerful tools, and therefore high return on investment often bee synonymous with excellent performance. With the expansion of the scale of enterprises and departments of the system is confused, rate of return index present a big limitation. Return on investment sometimes even bring wrong signal, obscure some departments of the actual performance, and make people pay attention to the calculation of relative rate, neglecting to performance by the amount of the evaluation of the absolute. Can foresee, management accounting is the development of future, unlimited scenery, and motorists. Innovation will be more difficult. But, in all efforts and support, management accounting can developing into an system, perfect and it is instructive, practical science, can in the world economy and national economy, the enterprise economic management play a more and more important role. 管理會計 一、管理會計的內(nèi)涵 管理會計是會計學(xué)與管理學(xué)直接結(jié)合的一門綜合性學(xué)科，它以現(xiàn)代管理理論為基礎(chǔ)，運(yùn)用一系列專門方法和技術(shù)，對財務(wù)會計和統(tǒng)計資料及其他相關(guān)資料進(jìn)行確認(rèn)、計量、整理、對比和分析，為組織內(nèi)部各級管理人員對其整個組織及各個責(zé)任單位當(dāng)前和未來的經(jīng)濟(jì)活動進(jìn)行預(yù)測、決策、規(guī)劃、控制和評價考核，為管理當(dāng)局對其資源的合理配置和使用做出最優(yōu)決策提供科學(xué)依據(jù)。 二、我國管理會計的現(xiàn)狀 當(dāng)前，我國企業(yè)管理模式尚處于構(gòu)建之中，管理會計作為企業(yè)經(jīng)營管理的一部分，無論在理論研究上，還是實(shí) 踐中均存在很多不足，主要表現(xiàn)在以下方面： 第一，理論上尚未形成一套較為科學(xué)的管理會計體系。管理會計缺乏堅實(shí)的理論基礎(chǔ)，并且方法龐雜，缺乏獨(dú)特性。隨著知識經(jīng)濟(jì)的發(fā)展，管理會計的理論創(chuàng)新沒有跟上經(jīng)濟(jì)環(huán)境的發(fā)展步伐。 第二，方法在 實(shí)務(wù) 中的運(yùn)用具有較大的局限性。由于傳統(tǒng)管理會計的理論是依據(jù)特定的經(jīng)濟(jì)環(huán)境而建立起來的，所確定的定量模型和假設(shè)在變化著的現(xiàn)實(shí)經(jīng)濟(jì)生活中有許多并不能成立，很難運(yùn)用這些理論和模型來 解決實(shí)際問題。 第三，觀念陳舊，不適應(yīng)現(xiàn)代管理的要求。傳統(tǒng)管理會計的某些方法所賴以立足的觀念隨著時間的推移已經(jīng)變得陳舊。 第四，目光短淺，只重視眼前利益。傳統(tǒng)管理會計在制訂經(jīng)營目標(biāo)，進(jìn)行決策分析或成本控制時，往往只關(guān)注企業(yè)內(nèi)部環(huán)境及現(xiàn)有產(chǎn)品的降本節(jié)流等問題，其所關(guān)心的是眼前利益，追求的是短期利潤最大化，而忽視對新產(chǎn)品的設(shè)計和開發(fā)，忽視外部環(huán)境變化對企業(yè)內(nèi)部環(huán)境的影響以及非貨幣計量因素的影響，忽視追求長期的綜合程度更高的股東價值最大化。 三、管理會計的發(fā)展趨勢 第一，在觀念上求創(chuàng)新。為適應(yīng)當(dāng)代 瞬息萬變的客觀經(jīng)濟(jì)環(huán)境，在激烈的市場競爭中立于不敗之地，企業(yè)首先要更新觀念，密切注視市場動向，根據(jù)市場需求的變動及時調(diào)整企業(yè)的生產(chǎn)經(jīng)營活動，以獲取市場競爭優(yōu)勢。其次要以具有整體優(yōu)勢作為基礎(chǔ)和條件，把管理作為一個整體進(jìn)行分析，樹立整體觀念，整體分析和評價企業(yè)的管理活動。最后要建立以價值為核心的企業(yè)文化。 第二，加強(qiáng)管理會計 教育 。理論界要針對高等教育的各個階段與管理會計理論的最新發(fā)展，編寫與之相適應(yīng)的教材，經(jīng) 濟(jì)院校不僅要把管理會計作為專業(yè)主干課設(shè)置在會計學(xué)專業(yè)的教學(xué)計劃中，還要在其他相關(guān)專業(yè)中開設(shè)這門 課程 ，力爭讓更多的學(xué)生了解并掌握管理會計理論。只有讓企業(yè)領(lǐng)導(dǎo)對于管理會計具備一定的基本認(rèn)識，使其意識到管理會計在企業(yè)未來生存發(fā)展中所起到的重要作用，他們才會在今后的工作關(guān)注管理會計在預(yù)測、決策、規(guī)劃、控制中所發(fā)揮的作用，才會真正地將管理會計理論應(yīng)用于企業(yè)的自身實(shí)踐。 第三，總結(jié)管理會計的 經(jīng)驗(yàn) ，形成自己的管理會計體系。中國式管理會計體系要走典型案例研究的道路，從實(shí)踐中來到實(shí)踐中去，理論與實(shí)踐相結(jié)合，并從中找出管理會計發(fā)展的客觀規(guī)律，以利于管理會計的進(jìn)一步發(fā)展。 第四，作業(yè)成本法和目標(biāo)成本法將成為應(yīng)用主流。目前，我國許多企業(yè)都是采取多品種、小批量方式生產(chǎn)，以這些企業(yè)為試點(diǎn)單位，并隨著企業(yè)自動化程度提高以及會計和管理人員成本管理觀念及水平的提高，市場的不斷成熟與完善及大范圍推廣運(yùn)用，形成全國范圍的成本計算和管理方法，這不但能提供相對準(zhǔn) 確的成本信息，且有利于制訂科學(xué)有效的經(jīng)營決策、投資 決策，提高企業(yè)競爭能力，增加企業(yè)價值，促進(jìn)我國的經(jīng)濟(jì)發(fā)展水平。因此，作業(yè)成本法勢必成為我國未來成本管理的核心方法。 第五，財務(wù)和非財務(wù)指標(biāo)的平衡成為績效考核的重要手段。長期以來，杜邦評價指標(biāo)體系在企業(yè)尤其是上市公司應(yīng)用較廣，其中投資報酬率指標(biāo)已成為引導(dǎo)企業(yè)投資、籌資、收益分配的有力工具，因而高投資報酬率也往往成為績效優(yōu)良的代名詞。隨著企業(yè)規(guī)模的擴(kuò)大和部門體系 的日益龐雜，報酬率指標(biāo)呈現(xiàn)出較大的局限性。投資報酬率有時甚至帶來錯誤的信號，可能掩蓋某些部門的實(shí)際業(yè)績，并使人們注重相對率的計算，忽視對業(yè)績進(jìn)行絕對金額的評價。 可以預(yù)見，管理會計的發(fā)展既前程遠(yuǎn)大，風(fēng)光無限，又任重道遠(yuǎn)。