21 centuries China supervises the 8 big questions that the attention answers in accountant development
Chinese government accountant is in through " 3 two fall " room for manoeuver entered the new century that is full of challenge and good luck. Current, domestic accountant academia is paying close attention to highly and taking the development that runs an accountant to be in our country seriously. The article thinks, special attention answers when considering our country future to manage an accountant to develop the following 8 big questions.
One, a few marked change that pay close attention to development of foreign government accountant
The flying development of technology of breath of nearly ten years of incoming letters and socioeconomy is right system of administrative accountant knowledge posed grim challenge. What put forward the earliest to manage an accountant to already faced severe crisis is American Johnson and Professor Kaplan. They write at closing 1987 " dependency disappeared -- administrative fiscal is promoted decline " one book shocked western accounting group. They think, change government accountant is subject to financial report and should mix with the program control no longer relevant current situation. Active administrative accounting system is due of an essential sex change, ability accords with current science and technology and the feasibility condition that government develops scientificly. Kaplan teachs (1998) is in its " senior management accountant " be opposite in the 3rd edition the second edition and the content with the first medium 1982 edition did 4 upheaval 1989: ① regards the core of whole book as content exercise cost-or-market method and operation management; The cost-or-market method of lifecycle of ② general product, target cost-or-market method, main idea that improves cost-or-market method to regard the strategy as cost management; ③ manages outstanding achievement with assessing a company the balance scorecard of 4 integrated index (The Balanced Scorecard) changes traditional the outstanding achievement that with net profit or investment pay rate gives priority to examines a way; Model of this analysis estimating profit below the not affirmatory condition in before ④ general two edition, linear programming, regression analyses a model to wait to be deleted entirely. Come nearly ten years, western government accountant still produced course of a few branch, be like: Exercise is cost government accountant, timely make manufacturing system, production resource accountant of management of resource of accountant of plan, quality-related cost government, strategic government accountant, manpower, appreciation management. Additional, when paying close attention to theory of accountant of world advanced government and method, answer especially mode of accountant of the heart of attention and close of setting of environment of our country law, law administration (Zhou Gong, 1997; Xie Shifen, 1999) .
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