Development Status of Management Accounting in China

Development Status of Management Accounting in China

1. Lack of theory and practice In the development of management accounting in recent years, there is little research on it, but financial accounting is quite popular, and theoretical research and training courses on financial accounting can be seen everywhere, which also shows that the theoretical circles in China have not paid enough attention to management accounting to some extent. Similarly, in practice, management accounting is out of disorder and spontaneous state. In recent years, Chinese enterprises have been constantly improving their management models and drawing lessons from advanced management experience in Europe and America, but there is still a certain gap in establishing an evaluation system for personnel training and promoting market recognition and attention to management accounting. At present, China has not formed a qualification certification system for management accounting talents, nor a set of relatively standardized management accounting rules and regulations, nor has it established a private industry association to supervise the development of management accounting as in European and American countries.

2. Lack of management accounting talents China is a big country that needs accounting talents. Accounting talents play an important role in maintaining national economic order, promoting economic development and promoting China's all-round development, and are an important part of China's talent strategy. However, China is not a strong country with accounting talents, and there is a shortage of high-end accounting talents, especially those who are familiar with Chinese and foreign accounting rules and financial regulations. Mainly manifested in the low level of professional knowledge of management accounting and unreasonable knowledge structure. On the one hand, the reason for this situation is China's education system. The accounting major in professional colleges is mainly concentrated in the field of financial accounting. The curriculum system of management accounting is not perfect, the teachers are weak, and there is a lack of personnel training of management accounting. On the other hand, enterprise managers pay insufficient attention to the role of management accounting. The focus of financial personnel has always been confined to the simple aspects of bookkeeping and making statements, and it is impossible to provide various financial management information that is helpful for business management and optimal decision-making for the management of the unit.

3. Business leaders have weak management awareness. Management accounting is a kind of management behavior of enterprises, not just accounting behavior of enterprises. Management accounting has broken through the content of traditional accounting. It is not only the accounting behavior of enterprises, but also a challenge to managers' values and a test of managers' management consciousness. However, due to the influence of traditional accounting practices, the management consciousness of accounting is relatively weak. The main reasons are: the status of management accounting is low, enterprise leaders do not realize the difference between management accounting and traditional financial accounting, and mistakenly generalize them, thinking that management accounting is simple things such as making accounts, making statements and submitting accounts. As for the management of the enterprise, it is a matter for the leaders. Some leaders think that financial accounting is the "housekeeper" of enterprises and put management accounting aside. Therefore, the attitude of enterprise leaders to management accounting directly affects its position in the enterprise and whether it can give full play to its role.