基层央行实施管理会计的体系建设(管理会计体系建设拉开帷幕)

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基层央行实施管理会计的体系建设

The system construction of managerial accounting in local central Bank

一、管理会计的概念

I. Concept of managerial accounting

管理会计是基于组织职能的实际需求,参照经济学*原理和会计学原理,将预算编制、绩效考核、成本控制、成本分析等复杂管理工作过程,封装成系统方法,以满足组织决策苑增效的会计管理学科.它是传统会计学的延伸,在审计会计主要对过去做一责任记载和信息报告的基础上,管理会计则借助审计会计信息,强调未来,及时提供益实质决策信息,促进企业的战略发展、预防和克服各种风险,实现超越预期的组织目标.

Managerial accounting is a discipline of accounting management which packages the complex management activities such as budget preparation, performance assessment, cost control, cost analysis and other into a systematic method based on the actual needs of organization functions and in accordance with the principles of economics and accounting to satisfy the decision-making requirements of organization. It is the extension of traditional accounting, which not only records and report the responsibility of the past based on the audit accounting, but also emphasizes the future and provides timely decision support information and promotes the strategic development of enterprises to prevent and overcome various risks and realize the organization objectives beyond the expectations with the help of auditing accounting information.

二、管理会计在基层央行的实施

II. Implementation of managerial accounting in grassroots central banks

1、落实绩效考核体系

1. Implement performance assessment system

在管理会计的实施过程中,首先要制定合理的绩效考核体系，以及考核标准，弹性变通的绩效分数，考核的目的是企业的更积极的发展，比较的是不同的部门的职能指标，同一部门内的工作准则及任务指标要明确，以保持绩效考核的独立性。

In the implementation of managerial accounting, a reasonable performance assessment system and assessment standards should be established first, and flexible scores should be set. The purpose of the assessment is the active development of the enterprise. The comparison is between the functional indicators of different departments. The work rules and task indicators of the same department should be clear to maintain the independence of performance assessment.

2、建立成本管理控制体系

2. Establish cost management and control system

此外，建立成本管理控制体系,应当考虑到总体要求及存在的困难,有针对性地进行有效的成本控制，实施管理会计，要结合企业管理行为特点，视企业实际情况而定，并以实际经济效益为导向，形成有利于企业保持竞争力，提高经济效益的成本管理控制体系，有效的控制成本是预算编制的基础，控制企业的经营成本，才能更好的保证企业效益的实现。

In addition, the establishment of cost management and control system should take into account the overall requirements and existing difficulties, conduct effective cost control in a targeted manner, and implement managerial accounting. It should be determined according to the characteristics of enterprise management behavior and actual situation of the enterprise, and take actual economic benefits as the orientation to form a cost management and control system which is beneficial to the enterprise to maintain competitiveness and to improve economic benefits. The effective cost control is the foundation of budget preparation and the control of enterprise operating costs is the basis to ensure the realization of enterprise benefits.