外文文献和翻译会计类
Cost And Management Accounting in the People's Republic of China I . Executive Summary
This report is the result of a study undertaken by the Institute of Management Accountants ( IMA ) to examine cost management practices and costing methodologies in the People's Republic of China .
CONCLUSIONS
The adoption of the 2006 Accounting System for Business Enterprises ( ASBEs ) by the ?
People's Republic of China brings around substantial convergence of Chinese accounting
standards with International Financial Reporting Standards ( IFRSs ).
? With regard to internal reporting , costing issues can arise form differences between Chinese
and Western companies in the types of costs treated as product costs , and differences in
allocating these costs to products in an appropriate manner .
? There are a number of cost items that have been inappropriately treated in the past per
Chinese accounting regulations ; changes made by the 2006 Accounting System for
Business Enterprises have begun to address these .
? Most Chinese companies follow traditional methods for allocating costs to products ,
although the use of more accurate costing techniques is emerging . This state of costing
practice is similar to that encountered in the West . Improvement in practice should be
based on a cost/benefit analysis performed on an individual company basis . ? While differences exist between the costing practices of Chinese companies and those used
by Western companies , a convergence of practice is in process .
? Product cost is the most important factor in determining product pricing . Other factors ,
especially competitor pricing, are also very important .
? It cannot be concluded that differences in costing practices lead to product dumping. II . Study Background
OBJECTIVES
This report is the result of a study undertaken by the Institute of Management Accountants . The objectives of the study included the following :
1 . A comparison of international and Chinese accounting policies , procedures , and
methods ;
2 . An examination of both the regulations companies follow as well as the actual practices
they undertake ; and .
3 . An evaluation of the extent to which Chinese cost management systems are influenced by
open market economy practices versus more planned economy practices .
One motivation for this study was to determine whether Chinese costing practices contribute to product dumping by Chinese companies . In order for this to be the case, several conditions would need to exist . These include the following :
? Product costs are a major factor in the determination of product selling prices by Chinese
companies ;
? The costing practices used by Chinese companies are such that product costs are not
accurately determined ( we note that the term " accuracy " is relative ; it can be determined
relative to Chinese regulations , prevalent Western practices , or basic cost accounting
principles ) ; and .
? The means by which pricing decisions are reached is such that distortion of product costs
will result in the determination of selling prices that are materially different than those that
would have been determined had " accurate " costs been used .
Proving the existence ( or lack thereof ) of all of these conditions is not an easy task. In this study, therefore , we :
? Explore the importance of product costs in Chinese firms' pricing decisions ; ? Examine the costing practices currently employed by Chinese companies and compare these
to the various standards indicated above ;
? Discuss the evolution of Chinese accounting regulations and their impact on costing
practices ; and .
? Reach , to the extent possible , a conclusion regarding the impact of Chinese costing
practices on product costing .
In order to accomplish these objectives , the Institute of Management Accountants conducted a research study in two phases . In the first phase , an Institute of Management Accountants research team visited a variety of Chinese enterprises . This team consisted of : ? Dr.Raef Lawson , Institute of Management Accountants Director of Research and
Professor-in-Residence ;
? Professor Yang Jiliang , Hong Kong University of Science and Technology(retired) ; ? Mr. Ding Pinzhun , Institute of Management Accountants Senior China Advisor , formerly
of the People's Republic of China Ministry of Finance and Secretary-General of the
Chinese Institute of Certified Public Accountants (CICPAs) ; and
? Professor Gary Biddle , formerly Chair Professor Hong Kong University of Science and
Technology ; now Dean , Faculty of Business and Economics , University of Hong Kong . The firms visited included :
? State-owned and privately-owned enterprises ,
? Large and middle-sized enterprises , and
? Enterprises from a diverse set of industries, including those subject to dumping disputes . The firm visits provided a wealth of information regarding the cost management practices used by the firms visited, and additionally provided the basis for the development and refinement of a mail survey instrument examining costing practices utilized by a much larger sample of Chinese companies .
PEOPLE'S REPUBLIC OF CHINA ACCOUNTING PRACTICES
Following the establishment of the People's Republic of China in 1949 , the Chinese government developed several management systems necessary under a planned economy . The three most important tasks in this regard were : developing the economic accountability system , which defined the economic relationship between the state and the enterprise ; implementing a comprehensive annual planning system , including the cost planning/budgeting system ; and establishing the norm management system for realizing the techno-economic targets of an enterprise . Part of this infrastructure involved the requirement that companies follow a uniform accounting system that was designed by the Accounting Regulatory ( or Affairs ) Department of the Ministry of Finance ( MOF ) .
Because of the difference between planned and market economies , Chinese accounting standards employed under the planned economy were largely unsuitable for managing companies in the evolving market environment . As a result , the People's Republic of China adopted the Accounting Low and the Accounting Law for Joint Ventures in 1985. ( The Accounting Law 1985 was amended in 1993 and 1999 .)
The MOF promulgated its first accounting standard , the Basic Accounting Standard , in 1992 , effective July 1993 . This standard , based on International Accounting Standards , provided a conceptual framework and set out accounting principles . This was followed by additional standards . The Basic Accounting Standard changed the valuation of inventory in a variety of ways . Some administrative expenses ( such as interest expense related to the financing of fixed assets , gains or losses from foreign currency transactions/translations , and inventory carrying
costs ) that were previously capitalized as inventory costs were now required to be expensed ( Hilmy , 1999 , pp . 501 - 2 ). Other changes in the distinction between period and product costs are described below .
The Accounting System for Business Enterprises were applicable to joint stock limited enterprises effective 1 january 2001 and Foreign Investment Enterprises effective 1 january 2002 . On 15 February 2006, the Ministry of Finance ( MOF ) announced that it had adopted a new Basic Standard and 38 new Chinese Accounting Standards ( CASs ) that were substantially in line with International Financial Reporting Standards (IFRS) . The MOF required all listed companies to start using the new CASs in the preparation of their 2007 annual financial statements . Additionally, use of the new CASs will be expanded to all state-owned enterprises controlled by the Chinese central government starting in 2008 , and then to all large and medium-sized companies in China starting in 2009 . Adoption of the new Standards makes financial reporting by People's Republic of China companies more in line with international standards, although differences will remain, based on local needs . ( For example , for pure state-controlled enterprises there will be no disclosure requirement for related-party transactions .)
The People's Republic of China's former accounting practices still affect practice to this day. For example , Chinese enterprises traditionally put all the production and service workshops at the second layer of the company , rather than grouping them under the Manufacturing Department. At the second layer , parallel to factories/workshops , were all the functional departments , both production-related and non-production related . Since transitioning to a market economy in 1979 , marketing has become an increasingly important functional deparment , but the organizational structure of almost all Chinese enterprises remains the same: all functional departments are at the second layer , parallel to factories/workshops . Before china started adapting its accounting systems to international/western accounting conventions in 1992 , all overhead incurred by factories/workshop was included in Workshop Expenses . Expenses incurred by all functional departments ( including those engaged in purchase , engineering , quality control , product designing , accounting , personnel , and sales activities ) were all grouped under Administrative Expenses . Both workshop and administrative expenses were considered as " costs " and allocated to product . In china's 1992 Accounting Reforms , Chinese policy-makers changed the traditional term of Workshop Expenses to the Western term Manufacturing Expenses , and treated Administrative Expenses as " Period Expenses ", to be excluded from Product Costs . Under Western costing conventions , Manufacturing Overhead includes expenses incurred by the production-related functional departments , whereas Workshop Expenses ( now known as Manufacturing Overhead ) did not include these expenses . The difference in definition between Workshop Expenses in China and Manufacturing Expenses in the West can lead to a discrepancy in the measurement of product costs . This difference illustrates one of the challenges in determining the costs of products manufactured by Chinese companies . Other issues are explored below .
ISSUES WITH RESPECT TO DUMPING
One of the purposes of this study is to compare international and Chinese accounting policies , procedures , and methods in light of the current anti-dumping environment . Legislation in both the EU and U.S. Prohibit the dumping of foreign goods in the domestic market . For example the U.S.'s 1921 Antidumping act authorizes compensating duties when imports are sold at less than normal value and are a cause of ( or threaten ) material injury to the U.S. Industry producing products like those that are imported . The dumping duty is based on the difference between the " normal value " of the product and the price charged for it in the United States . Normal value is based on prices in the home market, or, if there are insufficient sales of comparable merchandise in that market, the foreign producer's price on sales to third countries . If all home market ( or the third country ) sales are below cost , normal value is
based on the cost of production plus profit .
In order to prevent dumping , and to defend against charges of dumping , it is important that organizations have costing systems that accurately determine the cost of their products , thus ensuring appropriate pricing of their products . Thus ensuring appropriate pricing of their products . There are many issues that must be considered in this regard , including what costs are appropriate to include in product cost and whether these costs are properly allocated . In evaluating organizations' costing systems we note that they need to be appropriate to the environment in which the companies operate , and that they need to reflect their strategies and organizational maturity . Therefor, a relatively " primitive " costing system may not be conclusive evidence of distorted the product cost .
Having said that , it is clear that many Chinese companies are experiencing rising raw material and labor costs , and that they will find it increasingly hard to compete internationally on the basis of low price . In order to stay competitive , these organizations have two options. First , they can choose to compete on some other basis , such as Product Differentiation and brand building . Alternatively , they can continue to compete on the basis of cost leadership . Companies competing on the basis will to need to have appropriate and possibly increasingly sophisticated cost management systems ( CMS ) in place in order to better understand and manage their costs . This will require management accountants who are trained to design and implement these systems .
DEVELOPMENT OF MANAGEMENT ACCOUNTING IN CHINA
China's long accounting history , extending back more than three thousand years , reflects its position as one of the world's oldest civilizations . This history includes the development of various forms of bookkeeping systems , including the " increase-decrease " method that was in prevalent use from the 1960s to the 1980s . The development of these systems played a significant part in the evolution of Chinese accounting ( Lin 2003 ).
The evolution of accounting continued during the period of the socialist economy . During this period Chinese companies faced similar problems of industrial organization and control ( Vucinich 1950 , Walder 1979 ) as companies in market-oriented economies and developed their own unique management accounting techniques , including " mass line accounting " ( Yang 1981 ).
The practice of management accounting in China has continued to evolve since the beginning of the transition to a socialist market economy . This includes the adoption of Western-style techniques ( Skousen and Yang 1988 , Bromwich and Wang 1991 , Lin and Yu 2002 , Wang , et al.2005 ). As may be expected , this adoption of western techniques is influenced by the extent of companies' interactions with foreign partners ( Firth 1996 ).
Despite the adoption of these techniques by some firms , questions remain regarding the applicability of these techniques , or the need to modify them , in a non-Western setting due to cultural ( Hofstede 1991 ) and institutional differences , which result in differences in decision-making in a team-based work setting ( Awasthi , et al.1998 ), managerial styles ( Morris et al. 1998 ), and organizational structure ( Abdallah 1992 , Hall, et al.1993 ), among other things .
It has been argued that Chinese firms are unlikely to find an entirely satisfactory management accounting framework in the West ( Scapens , R. And Meng Y. 1993 ). Modifying these techniques may help : Tang and Li ( 2007 ) describe implementation of a scorecard system at a large Chinese state-owned enterprise , using a set of perspectives different from those in Kaplan and Norton's balanced scorecard .
While prior studies have contributed to our understanding of Chinese management accounting practices , they may be limited in that the business environment of the People's Republic of China is undergoing a period of rapid evolution and these studies may not reflect current practice ( Waren 1996 ). Besides providing a broader view of management accounting than
most of the above-cited studies , the current study thus also contributes to the accounting literature by providing an updated view of management accounting in the People's Republic of China today . As Scapens , R. And Meng Y. (1993) note , " so long as the government continues the policies of economic reform and openness , there is no doubt that management accounting will play an increasingly important role in the management of Chinese enterprises .". By providing an unprecedented view of management accounting in contemporary China , and by identifying its strengths and weaknesses , this study should help facilitate its future development and growth .
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V . Summary
In this study we examined the costing techniques and cost management practices used by PRC companies using both case study and survey methodologies. From these studies and survey methodologies. From these studies we can draw the following conclusions:
Product Costing
? The adoption of the 2006 ASBEs by the PRC will make external financial reporting by Chinese companies closer to international standards.
? There are a number of cost items that have been inapporpriately treated in the past per Chinese accounting regulations; the 2006 accounting regulations have addressed some of these. ? A major difference in the treatment of the cost of production relates to the treatment of the cost of fringe benefits related to direct labor; this has been addressed in the current accounting standards (initially for publicly listed companies ).
? Other issues remain, including the treatment of the cost of the various production support departments. The treatment of these costs often varies by company (and may be inconsistent with general costing principles ).
? Companies are largely following the Chinese accounting regulations.
? Direct materials and direct labor are generally appropriately recorded and are traced to products based on actual cost and usage.
? The classifications of overhead costs as period or product costs by PRC companies are generally appropriate, although exceptions exist for individual companies. ? The measurement of overhead costs is generally representationally faithful, although exceptions exist (e.g., land usage rights).
The allocation of overhead costs to products varies widely by company, with most companies using relatively basic methodologies. We note that a similar situation exists among many Western companies.
The most important factor in setting selling prices is product costs. Other factors, including competitors' prices, also affect selling prices.
It cannot be concluded that differences between Chinese and Western costing practices lead to product dumping.
While differences exist between the costing practices of Chinese companies and those used by Western companies. A convergence of practice is in process.
Cost Management
There is a wide diversity of cost management techniques and practices utilized by PRC enterprises, ranging from relatively primitive to sophisticated. This diversity of practice is similar to that in other countries.
The cost management systems of many PRC companies reflect the planning and control systems previously used under the planned economy.
Many of the practices employed under the planned economy are similar to those practiced by Western companies in market economies.
The decisions made by Chinese companies also reflect the environment in which they operate (with employment in which they operate (with employment goals being a major consideration for many companies).
"western" techniques, such as break-even analysis and fixed-variable cost analysis, are beginning to be adopted by PRC companies (although we did not find as extensive a rate of adoption as other studies).
As PRC companies grow and face the complexities associated with more diverse products and customers and increased organizational size, they will increasingly face the need for more complex cost management systems.
The finance and Accounting Function
The role of the accounting department under the planned economy was generally limited to the bookkeeping function.
Most PRC companies have evolved their F&A departments to reflect the greater role and responsibilities prevalent in similar departments in the West.
Continued efforts (as in the West) are needed by most companies to have these departments fulfill their potential and become part of the strategic management team of their organizations.
中国的成本管理会计现状
概要
这个
报告
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是IMA(美国管理会计师协会)对中国的成本管理实践和成本计算方法进
行检验研究的成果。
结论
2006年中国颁布的新会计准则,使中国的会计准则与国际会计准则在本质上开始趋
同。
在企业内部的会计报告方面,可能一起成本计算的问题有?中国企业和西方企业在
决定哪些成本项目应当计入产品成本的处理上有所不同,?在分配这些成本到产品时所选
用的适当的分配率上有所不同。
按照中国过去的会计准则,有一些成本项目的处理方法不妥;2006年的企业会计准
则中所作的修改,已开始纠正这些问题
虽然大部分中国公司仍然采用传统的做法把成本分配到产品成本中去,但是也开始
有公司采用比较精确的成本计算方法了。我国成本计算实践的这一状况,与西方所遇到的
相似。对实践的改进,应该建立在对具体企业进行成本/效益分析的基础上。
虽然中国公司的成本核算方法与西方公司之间存在差异,但也是在趋同之中。
产品成本是决定产品售价的最重要的因素。其他因素,尤其是竞争对手的定价也是
很重要的。
由于成本计算实际操作上的差异,并不能推断出中国产品存在倾销。
研究背景
目的
这个报告书是美国管理会计师协会所作的一项研究的成果。这项研究的目的是:
比较国际的和中国的会计政策、程序和方法。
检查公司所遵循的条例和他们做的实际应用
评估中国的成本管理系统在市场经济甚至计划经济和下受到的影响程度。
做这项研究的动机之一是,要确定中国的成本计算方法是否促成了中国公司的产品
倾销。为了让这个情况,几个条件需要存在。这些包括以下;
产品成本是中国公司确定其产品售价的重要因素;
中国公司所采用的成本会计方法,并不能准确地得出产品成本(我们注意到“准确”一词是相对而言的,它可以是根据它相对于中国的规定、相对于西方盛行的做法或者相对于基本的成本会计原则所决定);
这个意思是产品售价价受到遭受扭曲的产品成影响所确定的价格和在“准确”的成本方法下确定的产品售价,存在着显著的不同。
要证实所有这些条件全部都存在(或全部都不存在),并非易事。因此本研究将:
探讨产品成本在中国企业的定价决策中的重要性;
调查中国公司当前所采用的成本计算的实际做法,并与上面提到的各项原则做对照;
讨论中国会计规章的发展及其对成本会计实务的影响。
尽可能就中国成本会计实务对产品成本计算的影响得出一个结论。
为了完成这些目的,美国管理会计师协会进行了一项调查研究。调查分两个阶段。在第一阶段美国管理会计师协会调查组访问了各种不同的中国企业。这一调查组的成员有:
瑞夫?劳森(Raef Lawson)博士,美国管理会计师协会研究部主任兼常驻教授;
杨计量教授,香港科技大学(已退休)
丁平准先生,美国管理会计师协会资深的中国顾问、曾经在中国财政部门工作并担任过中国注册会计师协会(CICPAs)秘书长;
比德尔教授,原香港科技大学客座教授,现任香港大学管理与经济学院院长。
被访问的企业有
国有和私有企业
大型和中型企业
各行各业的企业,包括被卷进倾销纠纷的一些企业。
对企业的访问,为我们提供了关于他们成本管理做法方面的大量信息,这些信息又为我们设计和完善邮寄调查问卷提供了基础资料。通过问卷,在更广泛的范围内,对中国公司的成本计算做法做了进一步的调查。
中华人民共和国的会计实践
1949年中华人民共和国成立之后,中国政府就着手建立计划经济体制下必要的的一些管理系统。在这方面,三项最重要的任务是:建立经济责任追究制度,以界定国家与企业之间的经济关系;实施综合的年度规划体系,包括成本计划/预算
管理制度
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;建立定额管理制度,以实现对企业所规定的技术经济指标。部分基础管理制度要求各个公司遵行由财政部会计司(会计事务管理司)统一制定的会计制度。
由于计划经济与市场经济之间存在差异,因此在计划经济下的中国的会计
规范
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,大部分不适合在发展市场的环境下管理企业之用。于是,中国在1985年制定了《中华人民共和国会计法》和《中华人民共和国中外合资经营企业会计制度》(1985年的《会计法》于1993年和1999年两次修订)。
财政部于1992年发布了第一个会计准则:《企业会计准则——基本准则》,于1993年7月实施。这项准则以国际会计准则为基础,提供了一项概念性框架、制定了会计原则。随后,发布了其他一些会计准则。基本会计准则在多个方面改变了存货的估价方法。有一些行政管理费用(例如与为固定资产融资而开支的利息,汇兑损益和存货的储蓄成本),过去计入存货成本,现在要求作为费用处理(Hilmy, 1999, pp.501--502)。区分期间费用和产品成本的其他变化将在下文阐述。
统一的企业会计制度于2001年1月1日对股份有限公司生效,并于2001年1月1日起对外资企业生效。财政部于2006年2月15日颁布一项新的基本准则和38项新的中
国会计准则(CASs),这些准则在实质上与国际财务报告准则(IFRS)是一致的。财政部要求所有上市公司以新会计准则编制其2007年度财务报
表
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。此外,还要求中央企业2008年起采用新准则,所有大中型企业自2009年起也要执行新准则。虽然由于各种公司的具体情况不同存在一定差异,但是新准则的实施使得中国公司编制的财务
报表
企业所得税申报表下载财务会计报表下载斯维尔报表下载外贸周报表下载关联申报表下载
与国际准则更加一致。(例如,全部国有控股的企业,不需要披露关联方交易)
中国过去在会计方面的做法,直到现在还在对会计实务工作有着影响。例如,中国企业在传统上把所有的生产和辅助车间都列为公司的第二层次的机构,而不是把他们归集在“制造部”之下。在第二层次,各个职能部门(既包括和生产相关的,也包括和生产无关的)与各分厂/车间同级、并行。1979年起,随着向市场经济过渡,营销部门越来越成为一个重要的职能部门,但几乎所有的中国企业仍然保持现有组织机构不变:所有职能部门仍然都属于第二层次,与分厂/车间并行。
中国在1992年开始修改其会计制度以和国际/西方的会计惯例接轨之前,所有在分厂/车间一级发生的间接费用,都包括在车间经费中。所有在厂部的各职能部门(包括从事采购、工程技术、质量监督、产品设计、会计、人事和销售活动的部门)所发生的费用,都归集在管理费用项目下。车间经费和管理费用都作为成本分配计入各项成本。
在中国1922年的会计改革中,中国的政策制定者把传统用词车间费用,依照西方的叫法改称为制造费用;同时,把管理费用改作期间费用处理,不再计入产品成本。依照西方成本计算的惯例,制造费用包括全部与生产有关的职能部门所发生的费用,而车间经费(现在改称为制造费用了)缺并不包括这些费用。中国的车间经费和西方的制造费用定义也不同,导致产品成本计量上的差异。这一差别说明了,中国公司计算其所制造的产品成本所面临的一项挑战。其他问题将在下文中作进一步探讨。
与倾销有关的几个问题
这项目研究的目的之一,是从当前反倾销的环境出发,将中国的会计政策、程序和方法,与国际上的做法进行对比。
欧盟与美国的立法部都禁止外国货物在本国市场上倾销。例如美国的1921年反倾销法规定:进口商品的售价低于其正常价值,使进口商品对美国生产同类产品的产业造成实质损害或者实质威胁的要征收补偿性关税。反倾销税以产品的正常价值和在美国市场的售价之间的差额为基数。正常价值以出口国国内市场价格为基础。若可比商品在出口国市场上为不充分销售,则以出口商在第三国的售价为基础。如果在出口国的全部市场内(或者第三国)的售价均低于生产成本,则正常价值以生产成本加利润为基础。
为了防止倾销,也为了对倾销的诉讼进行辩护,具备能准确计算产品成本的制度(从而才能确保产品定价合理),对于企业至关重要。在这方面,有许多必须加以考虑的问题,包括哪些成本宜计入产品成本,以及这些成本是否适当地分摊到产品中。
在评估各企业的成本计算制度时,我们注意到这些制度必须适合各公司所处的经营环境,同时又必须反映企业的战略和管理工作的成熟程度。因此,一个相对“粗糙”的成本计算制度,不能作为扭曲产品成本的结论性依据。
虽然这样说,很显然的是,很多中国企业经历着原材料及劳动力成本上涨,其凭借低价优势在国际市场上的竞争将越来越困难。为了保持竞争力,这些企业又两个选择。首先,它们可选择其他策略来保持竞争力,像产品差异化和品牌建设。另外,它们可以继续采取成本领先策略以获得竞争优势。采取后一竞争策略的公司将需要建立合理,同时可能是越来越复杂的成本管理系统(cost management systems,CMS),从而对其成本有进一步的了解和更好的管理。这就需要有受过设计和实施这些制度训练的管理会计师。
中国管理会计的发展
中国悠久的会计史可以追溯到3000年前,这也体现了她作为世界上最古老的文明古
国的地位。这段历史还包括各种各样的簿记制度的形成,其中包括20世纪60 ~ 80年代普遍使用的“增减”记账法。这些制度的形成对推动中国会计发展起了重要作用(Lin 2003)。
中国的会计在计划经济时期继续成长。在这一时期,中国公司面临工业的组织和管理问题。这些问题也类似市场经济下所面临的问题。同时,中国发展了一些独特的管理会计方法,包括“群众路线会计”(Yang 1981).
自从向社会主义市场经济转型以来,中国企业的管理会计实践继续向前发展。这包括了采用西式技术(Skousen and Yang 1988, Bromwich and Wang 1991, Lin and Yu 2002,
Wang, et al.2005)。可以预计,采用西方的方法,会随着与外国伙伴交流的增加而增加。Firth 1996)。 (
尽管这些方法被有些企业所采用了,但在非西方的背景下,由于文化(Hofstede, 1991)和制度上的差别,会引起在以团队为基础的工作背景下的决策过程的差别 (Awasthi, et al.1998)、管理风格上的差别(Morris et al. 1998)和组织机构上的差别(Abdallah 1992, Hall, et
al.1993)等等,这些方法是否适用、是否需要加以修改,都仍然是有待解决的问题。
有人曾认为,中国企业不见得能够从西方找到一个完全令人满意的管理会计框架 (Scapens, R. And Meng Y. 1993)。对西方的这些方法加以修改,能有助于中国:Tang and Li (2007) 描述了在一大型国有企业实施记分卡制度的做法,这家企业采用的指标组合与Kaplan and Norton's的著作中介绍的平衡记分卡的做法有所不同。
过去所做的研究,对于我们了解中国的管理会计实践,固然有帮助,但作用帮助很有限。中国正在经历着一场迅速的发展,过去的研究未必能反映当前的时间 (Waren 1996)。我们这一次所做的研究,除了比大部分上面提到的研究提供的管理会计方面的视野更为广泛之外,我们也提出了中国当前管理会计方面的更新观点,对会计文献的积累作出贡献。正如Scapens, R. And Meng Y. (1993)所说的:“只要政府在经济上继续奉行改革开放的政策,毫无疑问管理会计将在中国企业的管理中扮演越来越重要的角色”。通过在当代中国的管理会计方面提供前所唯有的新观点,并识别其优缺点所在,本研究应该会促进管理会计在未来的发展与成长。