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管理会计应用指引征求意见 新常态下助推企业转型升级
韩向东表示,当前大环境下,中国经济要转型,核心在于每个企业都要转型。企业转型的主线就是对决策进行科学化、数字化、数据化的管理,这就需要企业的财务工作也相应地进行转型,不仅仅是对银行、税务、投资者和资本市场等提供报表,同时还要根据企业内部管理和业务需要,制定出管理会计报告的数据。韩向东指出,这其实就是财政部大力推动管理会计的背景,是与当前的宏观经济形势改革相吻合的。
企业应结合自身实际学以致用
“一个制度有没有效果?最重要的是看它能否对企业的管理文化产生冲击和改进。”汤谷良表示,管理会计最重要的属性不是提高公司绩效,而是改进公司的工作作风。比如管理会计特别强调企业的价值导向、权责利对等、用数据说话等。
郭永清认为,管理会计应用指引在企业实践中面临的最大挑战是人的挑战。很多财务人员习惯了按会计准则处理傻瓜型的业务,而无法用商业思维思考问题,甚至无法用接地气的话与其他部门进行沟通。他表示,当今社会,不缺乏数据、不缺乏技术手段,缺的是思想。大多数财务人员都无法厘清公司的价值驱动因素、公司的业务和财务结果之间的关系,因此也就不知道如何使用数据和各种技术手段,建立商业模式、商业运作和财务结果之间的因果关系模型,缺乏这样的人才恰恰是企业发展管理会计面临的最大挑战。
“很多中小企业是按订单生产的,但是接了这个订单该不该做,有没有赚钱,很多企业算不明白。”韩向东指出,如果一个老板连钱从哪儿赚,钱从哪儿亏都搞不明白,怎么加强企业管理,怎么能做大做强?另外,企业今年做得很好,明年怎么样、后年怎么样?这其实就涉及到了管理会计。财务会计是面向过去的记账,我们叫马后炮。而管理会计则要面向未来,去解决未来的问题。管理者看得越远,企业才能发展得更好,这对中小企业同样适用。
企业怎样才能掌握并运用好管理会计应用指引?汤谷良提出了三个观点:第一是要学习。应用指引是融理论、实践、政策于一体的安排,是集各种智慧形成的,操作性很强,所以,首先企业或者社会要深入学习;第二是要具体化。指引只是一个工具,需要企业根据指引的框架或者基本要点,结合企业的具体情况,制定出符合企业需求的实施细则。第三是要学习同行业先进的做法。根据自身实际,再去看看别的企业案例,进行横向的学习,从而使指引应用起来更具有立竿见影的效果。
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