浅谈管理会计的现状及其发展中英文翻译
论管理会计的现状与发展方向
论管理会计的现状与发展方向管理会计是指通过对企业各项经营活动的监控、分析、规划和控制，为企业管理层提供决策支持和信息服务的一种会计方法和技术。
它是会计学的一个分支，是现代企业管理中不可或缺的重要组成部分。
管理会计的发展历程可以追溯到工业革命后的19世纪末，当时随着工业资本主义制度的兴起，企业开始追求效益最大化，管理会计应运而生。
如今，随着经济全球化和信息技术的不断发展，管理会计也在不断变革和发展。
管理会计的现状可以从以下几个方面来进行分析：管理会计在企业管理中的作用日益凸显。
随着企业经营规模的不断扩大和竞争的日益激烈，企业管理面临越来越多的挑战，而管理会计正是帮助企业管理层进行决策的有力工具。
管理会计可以通过对企业成本、利润、效率等方面的分析，为管理层提供精准的数据支持，帮助他们制定合理的经营策略和决策方案，促进企业持续健康发展。
管理会计的方法和技术不断创新。
随着信息技术的不断发展，管理会计的方法和技术也在不断创新和改进。
比如成本管理、绩效管理、预算管理、资本预算等管理会计工具的应用范围不断扩大，而且还出现了诸如活动基础成本法、目标成本法、全面预算等新的管理会计方法。
这些新的方法和技术的出现，使得管理会计更加精细化、个性化，更贴合企业实际情况，能够更好地为企业管理决策服务。
管理会计应用范围不断扩大。
在过去，管理会计主要应用于制造业企业，而如今，它已经逐渐渗透到了服务业、金融业、信息技术等各个行业。
随着社会经济的不断发展和变化，企业管理的需求也变得越来越复杂，而管理会计正是满足这种需求的有效工具。
管理会计的应用范围不断扩大，也为它的进一步发展提供了更广阔的空间。
管理会计在国际舞台上的地位不断提升。
随着经济全球化的深入发展，管理会计在国际舞台上的地位也日益凸显。
国际上关于管理会计的研究和探讨不断增多，越来越多的国际组织和学术机构开始重视管理会计在企业管理中的作用，从而促进了管理会计在全球范围内的交流与合作。
管理会计的现状及发展
管理会计的现状及发展管理会计是一个基于会计、财务知识的学科，旨在通过对组织内部的财务信息进行深度分析，从而辅助管理者进行决策安排。
随着世界经济的高速发展，管理会计的发展也进入快速发展的新阶段。
管理会计的现状管理会计是财务管理中不可或缺的一个部分。
对于企业来说，管理会计的作用日益重要。
它不仅是企业全面可持续经营的重要基础，也是企业在多元化、国际化、信息化、智能化的新形势下应对复杂竞争环境的有力支撑。
因此，现代企业对管理会计的需求越来越大。
但是，管理会计现状也存在一些问题，比如：一、管理会计研究与实践之间存在一定的脱节，很多管理会计学术成果与企业实践之间存在较大差距；二、管理会计理论体系尚未完备，理论探索方面仍需要加强探索；三、管理会计文化建设还没有形成，很多企业对管理会计的理解还存在误区，对管理会计的应用也还没有得到深度推广。
这些问题虽然不会影响整体体系的发展壮大，但很可能会影响管理会计领域的进一步发展。
管理会计的发展近年来，结合国内外经济情况，管理会计不断在发展，以下是其发展趋势：一、信息化信息化是管理会计向前发展的重要标志，数据整合、分析、应用能力都得到了进一步提升。
虽然管理会计与信息化有着密切的关系，但并不能简单地把管理会计等同于信息化，两者之间需要协调配合。
二、全面预算制度从过去的项目预算，发展成为现在的全面预算，这也是管理会计不断发展得到应用体现的重要方面。
并且，随着技术的发展和信息的丰富，全面预算还可以进一步完善和发展。
三、重心从财务成本向目标成本转移财务成本是管理会计的基础，但是现在的经济形势也需要管理会计不断向目标成本方向转移。
目标成本意味着整体性，结果导向，因此也是企业发展的重要特点。
四、考虑企业风险风险管理需要越来越多的企业注意，不仅仅是在金融领域，也是在企业本身的经营管理方面。
管理会计不断发展也需要同步考虑企业风险的控制。
结论这些重点特征都表明了管理会计已经成为企业经营管理不可或缺的一部分。
论管理会计的现状与发展方向
论管理会计的现状与发展方向管理会计是一个与企业管理密切相关的领域，它以提供有关企业内部活动和过程的信息为主要目标，为企业制定决策和规划提供支持。
管理会计的发展一直都是学术界和实践界关注的焦点，它的现状和发展方向直接关系到企业管理水平的提高和经济效益的增长。
在当前经济环境变化迅速的情况下，了解管理会计的现状和发展方向变得尤为重要。
一、管理会计的现状1. 已取得的成就管理会计在过去的几十年中已取得了一系列的成就。
随着企业规模的不断扩大和复杂化，管理会计的应用范围和深度不断扩大，成为企业决策的重要支持。
管理会计的工具和技术不断创新和完善，使得企业能够更好地把握内部经营情况，进行科学决策和合理规划。
管理会计已成为企业内部控制的重要手段，通过管理会计的信息，企业能够更好地监控和评价其内部运营情况，提高管理效率和降低经营风险。
2. 存在的问题和挑战尽管管理会计取得了一定的成就，但在实践中还存在一些问题和挑战。
管理会计的信息内容和格式往往过于复杂，使得企业管理人员难以理解和应用，导致信息沟通不畅和决策效率低下。
管理会计的信息获取和分析技术还不够成熟，且很难与企业信息化系统相衔接，使得管理会计在一定程度上无法满足企业内部管理的需求。
随着全球化经济的发展，管理会计需要更多地考虑跨国企业的内部管理需求，如何整合和统一不同国家和地区的管理会计标准和方法也是一个亟待解决的问题。
二、管理会计的发展方向1. 提高信息可理解性和实用性为了解决管理会计信息的可理解性和实用性问题，管理会计未来的发展方向之一是提高信息的可理解性和实用性。
管理会计需要更多地考虑管理人员的需求和实际情况，简化信息呈现格式，提供直观、易懂的管理会计报表，并结合实际业务情况提供更有针对性的管理会计分析，使得管理人员可以更好地理解和应用这些信息。
2. 加强信息技术的应用管理会计需要更多地借助信息技术的力量，提高信息的获取、分析和呈现效率。
随着大数据、人工智能和云计算等新技术的不断成熟和应用，管理会计可以利用这些新技术来实现信息的自动化采集和分析，提高管理会计的信息处理效率和准确性，为企业管理决策提供更科学的支持。
浅论管理会计现状
浅论管理会计现状管理会计是20世纪初伴随着泰勒的科学管理学说的产生而产生的，并随着经济的发展而在西方的企业中得到了推广运用和发展。
随着我国企业进一步融人经济全球化，企业面临着更大的竞争压力，而管理会计对于提高企业经济效益，增强企业竞争力起着重要的作用，因此加强管理会计在企业的应用具有重要意义。
财政部与2016年6月22日发布财会[2016]10号——关于印发《管理会计基本指引》的通知。
专业人士也开始断言未来十年内，会计行业的人才结构将发生巨大的转变。
中低级财务会计人员将被管理会计师等高端财会人才取代，初步预计有2/3的普通财务会计将被迫面临失业或转行。
而管理会计基本指引只是对管理会计普遍规律和基本认识的总结升华，并不对应用指引中未做出描述的新问题提供处理依据。
管理会计的任务是：解析过去、控制现在、筹划未来。
要通过管理会计来提高企业经济效益还面临和解决很多问题。
一、学习市场需专业化和规范化管理会计是利用企业的财务资料及其他资料进行加工、整理和报告帮助决策者作出各种专门决策。
市场中有很多管理会计的教材，翻开目录涉及的内容基本是管理会计的概述、定义、计划或控制等概念性内容的解释，有的甚至涉及一些基础财务及财务职业道德的内容滥竽充数。
企业的经济活动是动态的，管理会计要非常熟悉日常经济活动及相关流程，在经济活动发生变动的情况时给予合理的专业建议。
因此，教材中对于案例的分析应开展更多的假设，通过专业的方式方法进行分析并得出结论。
市面大多教材列举的案例比较单一和简单。
案例千篇一律，针对实务中发生的问题没有过多仔细的开展和探讨，有的案例中得出的结论也没有仔细分解和解释，学习者在工作中通过案例很难借鉴、学习、消化和吸收，无法掌握精髓。
管理会计师资人才的缺乏，导致市场培训机构专业能力有限。
一些打着学习管理会计的大旗，怀着能捞一笔是一笔的心思。
有的甚至提出“7天成为管理会计达人”的口号招摇撞骗，坑害财务人员。
学业完成后无法胜任该项工作，浪费学习者的热情、财力、时间及精力，最终收获的是一张证书。
外文文献翻译管理会计
外文文献翻译管理会计毕设附件外文文献原文及译文文献出处作者:Smith D期刊:Economics & Management, 2016年，第5卷，第5期，pp:31-41.原文The research of management accounting based on the value chain Smith D AbstractSince the 20th century, the emergence and development of management accounting, not only enriched the content of the accounting discipline, changed people's concept of accounting, also marks the accounting discipline has entered a new period of development, become an important part of enterprise management. In order to better understand the management accounting, grasp its future development, from the perspective of value chain, review the evolution of management accounting, management accounting system will not only help to explore research and optimizing the value-added process, expand the field of vision of research, the management accounting to the development and improvement of management accounting discipline construction to provide a scientific train of thought and conception, but also can expand the space for the research of the management accounting, to promote the practice and application of management accounting in enterprise management.Key words: Management accounting; Value chain; Value stream strategy 1 IntroductionPorter, Michael e. Porter) first proposed the concept of value chain, and in the past nearly 20 years obtained the very big development, is listed as one of modern advanced management ideas, become the effective tool of competitive advantage, the enterprise financial management and management accounting has a larger effect.Porter's value chain is often considered in the traditional sense of the value chain, a favor to a single enterprise's point of view to analyze the value activities of enterprise, the enterprise withsuppliers and customers can connect, as well as enterprise gain competitive advantage. In the original based on manufacturing industry's point of view, the value chain is seen as a series of activities completed in arow, the raw materials are converted into a series of process of the final product. Point of the value chain as a new value chain group’s work together in a series of technological process, constant innovation in a certain way, create value for customers. Thought that the development of the enterprise value chain is not only add value, but to create value. In the value chain system, the different economic activity unit (), suppliers, business partners and customers by cooperating together create value, and is no longer restricted to the product itself worth of material transformation. Later, John Shank described a broader than porter's value chain. They believe that any enterprise should puttheir own value chain in the industry as a whole to consider, look at the value chain. It includes from the initial raw materials until the final product for the supplier to the whole process of the user. At the same time, enterprises in the value chain must be the same or similar position carry on the full analysis of competitors, and can develop, maintain and enhance the competitive advantage of enterprises reasonable strategy. Their strategic cost value chain analysis thought has enriched the content of strategic management accounting. If an enterprise or a industry, as a value chain analysis of competitors and customers are very useful, but look from the needs of enterprise internal microscopic management, to the comprehensive perspective during the process of enterprise value creation. So will the business activities of enterprises must be decomposed, generally can be divided into a number of value creation activities. From the raw material supply through manufacturing to product sale and the post-sale service and so on a series of related activities, using the exploration and analysis on weaknesses in order to find out the enterprise itself, and then take a targeted strategy and tactics to resolve the existing disadvantage, make whole optimal allocation and effective use of resources, so as to create more wealth for shareholders and stakeholders. Potter is the first to use the method of "value chain" to analysis enterprise, trying to solve the problem of competition strategy and maintain competitive advantage. Mountain and Gregory porter's value chain concept for dare and at the same time, also made a certain development in terms of strategicanalysis, and demonstrated through the value chain analysis can be derived with enterprise's development strategy, and that the strategy will be the establishment of the enterprise cost management mode have a significant impact.2 The value chain influence on management accountingMichael porter every enterprise is used for the design, production, sale, delivery and collection for product various assignments in a supplementary role, all these jobs can be expressed in the value chain. "Thought is the core of value chain based on product value formation of the job management, take targeted measures to eliminate value-added homework, maximize the value of the enterprise management efficiency, to maintain and create the sustainable competitive advantage of the enterprise.Usually, the enterprise internal value chain is three types of value chain, vertical value chain and horizontal value chain. Enterprise is the enterprise internal value chain in the whole process of production and business operation activities to create value for customers of basic activities and auxiliary activities. Although auxiliary activities not directly involved in the process of enterprises to provide goods or services, but it can help enterprises to improve the efficiency of creating value.Vertical value chain is to connect companies with suppliers and customers of the value chain, with the development of economy, the change of environment, enterprises should choose the most competitive inthe value chain link, gain professional competitive advantage. Horizontal value chain is in the same position on the vertical value chain formed a link between businesses, "this connection can find no obvious contact, but it does exist. This kind of practice form an industry, the internal connection of the link role within each enterprise can decide the result of the industry between the relative competitive positions". Mainly is embodied in the competition of value chain. Management accounting both belong to enterprise value-added process auxiliary activity, at the same time can be realized through the function of management accounting itself to the enterprise internal value chain optimization, help enterprises to improve the connection between the various value activities and make them tend to be coordinated. Longitudinal extends the concept of value chain management accounting perspective, the enterprise, suppliers and customers as organisms that live together in the same value chain management accounting can take advantage of its unique technology and method to select the value chain upstream and downstream enterprises and sales channels, cutting of the realization of the value chain and to build, to create enterprise's competitive advantage. At the same time, the use of industry value chain analysis to understand the competition situation and enterprises are faced with the problem, clearly compared with competitors, the cost of enterprise and take some corresponding measures to eliminate the cost disadvantage, maintain and create cost advantages, obtain greater than its competitors more lasting competitiveness.Therefore, after the introduction of concept of value chain, make management accounting discipline research in time, space, depth of three dimensions have been improvement and extension of the system. 3 Thefuture development of management accountingThe development of management accounting problems has always beenthe focus of academic circles, in view of the factors influence the development, theory from the economic environment, management theory and science and technology, etc are conducted in-depth discussion, but from the perspective of value chain analysis is still a blank. In this article, through the analysis of value chain thought and perspective to the study of the evolution of management accounting based on value chain enables us to provide instructive for the future direction of the management accounting and the development of theoretical guidance.3.1 The development theme of management accountingThroughout the 20th century the development of management accounting, management accounting along the efficiency and benefit and Value chain optimization of trajectory, the trajectory around basically "value-added" (Value - added) this topic.From the perspective of value chain management that accounting is by increasing the quality of the various value activities and coordinatethe connection between them to bring value-added business organization. In the 21st century, from the perspective of value chain of people come to realize that value added is the breakthrough point of the enterprise to obtain competitive advantage, more far-reaching than competitiveadvantage is the Core of enterprise development ability (Core Competence), it is the enterprise unique, make the enterprise can take a lead ona range of products and services have to rely on the key ability, is a kind of complex technology and skills.Core competence can be turned into brand, technical know-how, services, expertise, innovation, management expertise and market network, etc. The core competence is not enterprise can have from the start, but cultivated in the process of management, focus on internal management service for the enterprise management accounting will plays an important role for cultivating the core competitiveness of enterprises. First, management accounting can indirectly shape the enterprise's core competitiveness.Based on the perspective of value chain management accountingmethods in the service of technology research and development and the cultivation of the core product, make the enterprise form the core competitiveness.3.2 The development direction of management accountingManagement accounting and the value has the interactive relationship, management accounting for value formation of the need to produce, development, due to the development of the value chain management accounting to improve the efficiency, optimizing the value chain of enterprise value activities played an important role in information support. Based on the perspective of value chain management accountingdevelopment motivation, predictably, management accounting in the new era will continue to develop, around the theme of change, will feature in the new period to form a new value chain management accounting at the center of the subject is the evaluation of enterprise value under uncertainty, management goal is to maximize the enterprise value and enterprise value and the reality and future earnings, tangible and intangible assets, their own economic situation and the comprehensive performance of external capital market, is the enterprise core competitive ability of various external form. The value as the core aim of the new period to optimize the value chain is the inevitable result of the perspective of value chain management accounting development. In conclusion, only focus on production management accounting only the pursuit of efficiency. When the value chain to the vertical and horizontal development, from different Angle of view ofvalue chain management accounting focuses on how to optimize to provide relevant information and with the enrichment of the value chain and management accounting to the optimization of its up lasting effect, brings to the enterprise value, also is constantly moving forward. In the new era, the connotation of the value chain to the value of the whole society alliance, the development of management accounting subject followed by the values of evolution is to cultivate the core competitiveness of enterprises, around this theme, management accounting will continue in the role of value chain optimization to develop in the direction of the new features and form new value chain.译文基于价值的管理会计研究Smith D摘要20世纪以来,管理会计的产生和发展,不仅丰富了会计学科的内容,改变了人们的会计理念,也标志着会计学科已经进入了一个崭新的发展时期,成为企业管理的一个重要组成部分。
会计学中英文对照外文翻译文献
(文档含英文原文和中文翻译)中英文资料外文翻译文献Title:Future of SME finance（Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and thereforeaccess to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks are very active in SME finance.All these changes result in a higher sensitivity for risks and profits in the finance sector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems,etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more its “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance for the SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more. Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to lending, bu t will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial market authorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing it into EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will easethe burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs:•The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission and the new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive, which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guaranteessystems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level: termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, which strengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating will also d epend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments in SMEs should be supported.•Accounting Standards for SMEs should be revised in order to ease transparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。
小议管理会计的现状及发展方向
小议管理会计的现状及发展方向管理会计是一种与企业管理密切相关的会计学科，旨在为企业管理层提供决策支持和管理控制的信息。
在当前日益竞争激烈和全球化的经济环境下，管理会计的作用越来越重要。
本文将对管理会计的现状进行分析，并探讨其未来的发展方向。
首先，管理会计在世界范围内得到广泛应用，并不断发展。
自1970年代以来，管理会计的理论和实践取得了长足的进步。
传统的财务会计主要关注企业的财务状况和经营绩效，而管理会计更注重提供与企业战略和运营相关的信息，为企业管理层做出决策提供支持。
管理会计方法的广泛应用，为企业管理者提供了更多的工具和技能，帮助他们更好地管理企业并提高绩效。
其次，管理会计目前面临一些挑战。
首先，信息技术的快速发展为管理会计提供了更多的机会和挑战。
企业内部的数据和外部的市场信息越来越多，如何有效地收集、整理和分析这些信息成为了管理会计的一个关键问题。
其次，传统的管理会计方法在应对快速变化的经济环境下可能会显得不够灵活和敏捷。
企业需要更加灵活的成本计算、绩效评估和决策分析等工具来适应不断变化的市场需求。
未来，管理会计的发展将呈现以下几个方向。
首先，管理会计的定位将更加强调机会与风险管理。
随着竞争的加剧和经济环境的不稳定，企业需要更加灵活的管理方法来应对环境的变化。
管理会计将更加关注企业内外部的机会和风险，通过制定相应的决策和控制措施来提高企业的绩效。
其次，管理会计将更加重视战略管理和价值创造。
随着经济全球化的加剧和市场竞争的加剧，企业需要更加清晰的战略定位来获取竞争优势。
管理会计将更加注重为企业提供与战略决策相关的信息，并通过评估和监控绩效来实现企业的价值创造。
最后，管理会计将更加关注创新与可持续发展。
在当前科技创新和环境可持续性等议题受到广泛关注的背景下，管理会计将更加重视创新与可持续发展的绩效评估和决策支持。
综上所述，管理会计作为一门与企业管理密切相关的学科，将在未来的发展中面临机遇和挑战。
欧洲的环境管理会计 应用现状和发展潜力【外文翻译】
外文文献翻译译文一、外文原文原文Environmental management accounting in Europe: current practiceand future potentialABSTRACTThis paper reports and analyses the results of a trans-European project to investigate the present and potential future links between the environmental management and management accounting functions of a company or business. A taxonomy of four broad but distinct approaches to environmental accounting is identified from the literature: external financial reporting; social accountability reporting; energy and materials accounting; and environmental management accounting. This project focuses on the latter - the generation, analysis and use of financial and related non-financial information, in order to support management within a company or business, in integrating corporate environmental and economic policies and building sustainable business. The research involved interviews with accountants' and environmental managers at eighty-four companies in Germany, Italy, The Netherlands and the UK, and detailed case studies of fifteen companies in those four countries. The paper summarizes the findings of the research and their implications for four core hypotheses, goes on to discuss international differences, and concludes by reviewing the implications of the results for likely future developments.1.APPROACHES TO BUSINESS-LEVEL ENVIRONMENTAL ACCOUNTINGThe academic and practitioner literature on environmental accounting at the level of the individual company or business spans several different approaches, and the term 'environmental accounting' is itself used loosely and ambiguously. In order to position a specific project within the literature, and define at least broad boundaries within which empirical work can be carried out, some taxonomy is needed.The different approaches to environmental accounting are most directlydistinguished in terms of their differing emphases on, first, the content of the activity - the balance between financial and non-financial data; and, second, the primary purpose, in particular the well-established accounting distinction between primary target audiences - how far the principal objective is internal decision support for management, or external reporting.The need for such a structure to be defined at the outset to guide research is indicated by the lack of consensus in the literature on terminology and definitions - for example, on what should be encompassed within the definition of'management accounting'. The official definition of the UK's Chartered Institute of Management Accountants, for example, claims that, as well as reporting internally to management within an entity, 'management accounting also comprises the preparation of financial reports for non-management groups such as shareholders...' (CIMA, 1996) whereas some standard texts (Drury, 1996) restrict its scope to providing information only to 'people within the organisation'. The CIMA definition also refers to 'information used by management to plan, evaluate and control ... and assure appropriate use of and accountability for its resources' - implicitly including non-financial as well as strictly financial measures and performance indicators. Few would deny that an organization's financial performance is likely to be dependent on its performance in operational and strategic areas which can best be measured by non-financial indicators, but some non-accountants would challenge a definition which can sometimes be perceived as an attempted assertion of professional ownership. This is particularly relevant in environmental accounting and performance measurement, where much of the process of data capture and information generation is, in practice, managed by graduates of natural science disciplines which would themselves claim a long pedigree of measurement expertise.Boundaries between subsets of environmental accounting are definable only broadly, and it would be counter-productive to attempt to apply these rigidly. The structure reflected in Figure 1 was adopted by the members ofthe projectto be used as a pragmatic framework to guide the empirical research and regular frequent debates between members as the project proceeded, over which businessactivities could most usefully be classified as elements of environmental management accounting, were a continuing demonstration of the need to see it as such. Figure 1 distinguishes four broad approaches to environmental accounting at the level ofthe individual company or business -external financial reporting; social accountability reporting; energy and materials accounting; and environmental management accounting.External finaneial reportingThe environment-related aspect of this is concerned with assessing the financial effects (returns and risks) of environmental factors on companies, in order to inform investors, lenders and other financial stakeholders, as distinct from reporting on environmental performance for its own sake. Environmentdriven financial risks can be considerable - for example, liabilities associated with a need to clean-up contaminated land. It has been estimated that American industry may be under-provided for 'Superfund'-related clean-up liabilities by up to a trillion dollars (Schoemaker and Schoemaker, 1995). The scale of environment-driven liabilities is less in the UK and other European countries because of differing legislative and regulatory regimes, but can be significant for some individual companies and may become more so as environmental legislation becomes more rigorous.Financial regulators such as the Securities and Exchange Commission and the accountancy profession on both sides of the Atlantic have been concerned to ensure that current financial reporting standards are adequate to capture the full scale of potential environmental liabilities (FEE, 1996), though an argument has been made that the current standards themselves are adequate provided that they are properly followed and enforced (ICAEW, 1996). Research into the attitudes of the financial auditing profession reports similar findings: that although there is a high level of awareness of the importance of environmental issues, at least amongst larger audit firms, there is a general lack of support for regulation and mandatory professional guidance (Collison,1996; Collison et al, 1996; Collison and Gray, 1997).Social accountability reportingMuch of the interest shown by academia, particularly in the UK, can be seen asan extension of the social accounting movement which flourished briefly in the 1970s. This aimed to broaden the scope of accounting from its traditional-and legally-defined - concentration on financial stakeholders, to a broader accountability to external stakeholders generally and to society as a whole (Gray et al., 1993, 1996, 1997). Although those initiatives failed to persist, the social accounting approach has influenced debate and practice in environmental reporting externally. In the UK, for example, its proponents have been central to the development of the Association of Chartered Certified Accountants' Environmental Reporting Awards Scheme (Owen et al., 1997).Anecdotal evidence based on feedback from environmental managers suggests that this is highly regarded in industry and is a valuable support for them in convincing sceptical senior managements of the value of external disclosure, and that it has been instrumental in encouraging improvements and innovations in the stand-alone voluntary published corporate environmental reports which are the most visible indicator of corporate accountability to external stakeholders (Owen, 1992).Gray et al. (1993) and others have pointed out that accountants and the accounting profession have much to contribute in this respect; specifically, their experience could be valuable in the generation, collection and analysis of data on resources consumed and other aspects of performance, much of which will be held within accounting records and systems; verification of data collection and analysis methods; and the reporting and communication of quantitative data.Energy and materials accountingMany environmental impacts are related to flows of physical substances (fuels, materials, water, gases, etc.). Hence, this is the basic data used for life-cycle assessment (LCA). Some experts therefore advocate that, if management accounting is to take environment seriously, the tracking and analysis of this non-financial information should become as important as the tracking and analysing of financial information (Birkin, 1997a-f). This can also be seen as a logical response to the arguments for greater use of non-financial information in decision-making and performance measurement which have been made by Kaplan and Norton (1996), though this can again raise potential questions over the most appropriate professionalownership of non-financial performance measurement indicators.One particular activity in this area with clear relevance for management accounting is eco-balancing, since both offer a framework in which an holistic overview ofa business as a whole can be broken down into sufficient detail to be managed and controlled operationally (Becksmann, 1996; Jasch, 1999;Rauberger and Wagner, 1999). Mueller-Wenk, a Swiss engineer, is generally recognized as the originator of eco-balancing in the 1970s (Mueller-Wenk,1978), and it has subsequently been widely implemented as an integral part of corporate environmental management in Germany, Austria and Switzerland. However, it is usually perceived as an engineering management process, organizationally located within production functions, rather than as an accounting process, perhaps reflecting deeper differences between Germanic and other (particularly Anglo-Saxon) management cultures. Environmental management accountingAs environmental management in business has evolved, interest has grown in developing a better understanding of environment-related financial costs and benefits as an input to conventional management accounting. The main stimulus is growing evidence of the effect that environmental factors can have on the profitability and financial position ofa business (Cairncross, 1995;Schmidheiny and Zorraquin, 1996; DeSimone and PopofT, 1997), and the probability that these effects will increase in future through both public policy and market forces. Some manifestations of this include: high and increasing levels of capital and operating expenses for pollution control equipment as legislated standards are increased; additional costs incurred as a result of public concern over environmental issues, for example Shell's disposal of the Brent Spar oil storage platform at a much higher cost than had been originally anticipated; and the introduction in a number of countries of'eco-taxes' and other incentive-based forms of regulation.Several company initiatives have demonstrated the extent of environmentrelated costs, and opportunities to control and minimize these through appropriate management action. Baxter International's 1996 corporate environmental financial statement demonstrated that, even when costs were matched against only thosebenefits realized in the current year, its environmental programmes almost broke even ($23.4 million of benefits compared to S27.6million of costs); whilst there were a further $51.2 million of benefits realized in 1996 from costs avoided as a result of previous years' initiatives (Bennett and James, 1998c). The 'Green Ledgers' study by the World Resources Institute also found that, by their definition, environmental costs comprised almost 22% of non-feedstock operating costs at Amoco's Yorktown refinery and 19% of the manufacturing costs of a Du Pont agricultural pesticide (Ditz et al., 1995). Similar findings have been reported in several European projects, particularly in the Netherlands (Dieleman et al., 1991; Wolters and Bouman,1995) and the UK (Johnston, 1994).In the USA, the Environmental Protection Agency's Environmental Accounting Project has collaborated with organizations such as the Tellus Institute to summarize definitions; to develop a model for considering environment in investment decisions ('total cost assessment', or TCA); and to develop research into trends and practices in industry in both specific industry sectors such as chemicals and electroplating, and in individual companies such as AT&T and Ontario Hydro (McLaughlin and Elwood, 1996; Bennett and James, 1998b). This is supported by academic and applied research such as a survey of practice by Epstein (1996), supported by the USA Institute of Management Accountants; the work of Bailey and Soyka (1996); and the Green Ledgers study (Ditz et al., 1995). Tuppen (1996) has also analysed the USA situation from a European perspective, as part of a study to identify possible environmental management accounting initiatives which British and other European companies could consider adopting.Although empirical work in Europe would appear to be less developed than in the US, there is a growing literature. Schaltegger et al. (1996) have provided an overview of the field from a European perspective, and much of the practical work in Europe has been in the Netherlands, driven by that country's advanced environmental policies and its move towards incentive-based regulation (Braakhuis et al., 1995; Wolters and Bouman, 1995; Bouma, 1998).There has also been work on the development of typologies of costs and benefits as an outcome of a number of wasteminimization schemes in the UK (Johnston, 1994; Business in the Environment and Environment Agency,1996). Finally, Bennett and James (1998b, 1999) have collected articles reflecting the current state of the art from both Europe and the USA.environmental management accounting can also involve going beyond the conventional aims of management accounting. A central objective is to be a significant driver of action through demonstrating the long-term financial implications of sustainability and creating a vision of how this can be achieved. In this respect, it has what McAuley et al. (1997) have termed a 'narrative' role of making sense of a complex world, as well as a 'logicoscientific' role of developing an accurate representation of reality.Source:Matteo Bartolomeo，Martin Bennett，Jan Jaap Bouma，Peter Heydkamp，Peter James，Teun Wolters．The European Accounting Review，2000，(9)：31-52．翻译文章译文：欧洲的环境管理会计: 应用现状和发展潜力摘要：这篇论文报告并分析了一个跨欧洲项目的成果，这个项目探讨了环境管理和企业管理会计职能在目前和未来潜在的联系。
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浅谈管理会计的现状及其发展中英文翻译Introduction to the present situation and development of management accounting in Chinese and English translation一、管理会计的内涵First, the connotation of management accounting管理会计是会计学与管理学直接结合的一门综合性学科，它以现代管理理论为基础，运用一系列专门方法和技术，对财务会计和统计资料及其他相关资料进行确认、计量、整理、对比和分析，为组织内部各级管理人员对其整个组织及各个责任单位当前和未来的经济活动进行预测、决策、规划、控制和评价考核，为管理当局对其资源的合理配置和使用做出最优决策提供科学依据。
Management accounting is the accounting and management directly combined with a comprehensive discipline, it is based on modern management theory, using a series of special methods and techniques, for financial accounting and statistics and other relevant information to carry on the recognition, measurement, sorting, comparison and analysis, to organize the internal management personnel at all levels throughout the organization and individual responsibility to its unit current and future economic activity forecast, decision-making, planning, control and evaluation, the management authorities for rational allocation of their resources and use to provide scientific basis to make optimal decision.管理会计主体包括企业领导者和管理会计人员，现代企业之间的激烈竞争要求他们不仅要懂经营管理，还要通晓管理，而管理离不开管理会计为之提供经营决策的信息。
因此，企业领导者自身的思想高度以及对管理会计的重视程度，直接影响到管理会计在企业中的应用。
另外，管理会计的应用需要采用灵活多样的技术方法来收集、整理、加工各种信息，客观上要求能够胜任该项工作的高素质的管理会计人员，不仅要具备管理意识，掌握管理会计学、经济学、预测学和统计学方面的知识，而且还应了解组织行为学、心理学等相关的社会学科知识，才能把管理会计的理论变为实践，使其充分发挥作用。
Management accounting subjects include business leaders and management personnel, asking them to not only the fierce competition between modern enterprises to understand the operation and management, and knowledge of management, and management depends on managementaccounting provides the management decision of information. Therefore, the enterprise leader's own perspective as well as the importance of management accounting, directly affect the application of management accounting in the enterprise. In addition, the application of management accounting need to adopt flexible and varied methods to collecting, sorting, processing all kinds of information, objectively requires to be able to do the work of highly qualified management accounting personnel, should not only have the management consciousness, the master of management accounting, economics, prediction and statistics knowledge, but also should know the organizational behavior, psychology and other related social science knowledge, to the management accounting theory into practice, make them give full play to the role.二、我国管理会计的现状Second, the present situation of the management accounting in our country当前，我国企业管理模式尚处于构建之中，管理会计作为企业经营管理的一部分，无论在理论研究上，还是实践中均存在很多不足，主要表现在以下方面：At present, our country enterprise management mode is still in the building of management accounting as part of enterprise management, whether in the theoretical research, still exist many deficiencies in the practice, mainly displays in the following areas:第一，理论上尚未形成一套较为科学的管理会计体系。
管理会计缺乏坚实的理论基础，并且方法庞杂，缺乏独特性。
随着知识经济的发展，管理会计的理论创新没有跟上经济环境的发展步伐。
First, the theory has not formed a set of relatively scientific management accounting system. Management accounting the lack of a solid theoretical basis and methods, lack of uniqueness. With the development of knowledge economy, management accounting theory innovation didn't catch up with the development of the economic environment.第二，方法在实务中的运用具有较大的局限性。
由于传统管理会计的理论是依据特定的经济环境而建立起来的，所确定的定量模型和假设在变化着的现实经济生活中有许多并不能成立，很难运用这些理论和模型来解决实际问题。
Second, the method has great limitations in the application in practice. Due to the traditional management accounting theory is set up under the specific economic environment, the identified quantitative models and assumptions in changing reality economic life, there are many is not established, it is difficult to use these theories and models to solve practical problems.第三，观念陈旧，不适应现代管理的要求。
传统管理会计的某些方法所赖以立足的观念随着时间的推移已经变得陈旧。
Third, old ideas, not to meet the requirements of modern management. Some of traditional management accounting methods are based on the concept of it has become obsolete over time.第四，目光短浅，只重视眼前利益。
传统管理会计在制订经营目标，进行决策分析或成本控制时，往往只关注企业内部环境及现有产品的降本节流等问题，其所关心的是眼前利益，追求的是短期利润最大化，而忽视对新产品的设计和开发，忽视外部环境变化对企业内部环境的影响以及非货币计量因素的影响，忽视追求长期的综合程度更高的股东价值最大化。
Fourth, short-sighted, attaches great importance to the immediate interests only. Traditional management accounting in setting business objectives, decision analysis and cost control, tend to focus on the enterprise internal environment and the authors throttling of existing products, they are concerned about the immediate interests, the pursuit of short-term profit maximization, and ignore the design and development of new products, to ignore the impact of the external environment change to the enterprise internal environment and the influence of non-monetary measurement factors, neglect the pursuit of a greater degree of comprehensive long-term shareholder value maximization.三、管理会计的发展趋势Third, the development trend of management accounting第一，在观念上求创新。