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首页> 外文期刊>Asian Review of Accounting >How do the Chinese management accountants cope with changes from a planned economy to a market economy
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How do the Chinese management accountants cope with changes from a planned economy to a market economy

机译：中国管理会计师如何应对从计划经济到市场经济的转变

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Purpose – Since the Chinese government implemented its reform and open-up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management accountants have coped with the changes in the new economic environment and absorbed new ideas into their own practices. This paper also discusses the differences between the current Chinese management accounting system and the management accounting systems used in the western countries, and the obstacles in implementing western management accounting systems in China. Design/methodology/approach – Both field study and survey approaches were used in this project. Six selected Chinese enterprises were visited. A questionnaire was distributed to all accountants in these companies. Findings – This paper has found that the main obstacle for implementation of western methods is not political sensitivity, but the extent of technical constraints. The management information system (MIS) is under development in most Chinese enterprises, while the essential data for using western techniques, such as activity-based costing, cannot be collected easily in the current situation. Nevertheless, changes in management accounting can be seen in some areas, such as the quality of products being promoted; the use of the responsibility accounting; and profitability as the key criterion for selecting investment projects. Originality/value – This paper provides a comprehensive study about Chinese management accounting systems. The findings in the study will help western investors to be better prepared if they have set up a business in China or are going to enter the Chinese market.
机译：目的–自1978年中国政府实施改革开放政策以来，许多西方管理会计概念和技术被引入中国。本文的目的是研究中国管理会计师如何应对新经济环境的变化并将新思想吸收到自己的实践中。本文还讨论了当前的中国管理会计制度与西方国家使用的管理会计制度之间的差异，以及在中国实施西方管理会计制度的障碍。设计/方法/方法–在该项目中使用了现场研究和调查方法。访问了六家选定的中国企业。向这些公司的所有会计师分发了调查表。调查结果–本文发现，实施西方方法的主要障碍不是政治敏感性，而是技术约束的程度。大多数中国企业都在开发管理信息系统（MIS），而在当前情况下，难以轻易收集使用西方技术的基本数据，例如基于活动的成本核算。但是，在某些领域可以看到管理会计的变化，例如所促销产品的质量；使用责任会计；盈利能力是选择投资项目的关键标准。原创性/价值–本文对中国管理会计制度进行了全面的研究。该研究结果将帮助西方投资者在中国建立业务或准备进入中国市场时作更好的准备。

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