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。
管理会计的现状与发展方向研究
管理会计的现状与发展方向研究管理会计是一项近年来在企业管理领域中越来越受到重视的业务领域。
随着现代企业的不断壮大和发展，企业必须在管理中不断升级，以便更好地适应竞争和市场的变化。
管理会计正是企业实现这一目标的有力工具。
一、管理会计的现状管理会计是以管理为目的的会计，强调会计与管理的相互关系，主要用于帮助企业制定管理策略和管理决策。
在企业中，管理会计的本质是通过对企业资源的计划、控制和评估，提高企业绩效的管理模式。
现状来看，企业中越来越多的管理会计研究已成为企业管理决策的必要工具，由于管理会计理论的不断完善和市场的宏观变化，很多企业已经将管理会计岗位设置在临床方面，财务部门、战略领袖和高级管理层之间的各个方面。
此外，管理会计可根据传统会计信息，资源价值，竞争信息等数据来开发裁判管理模式，使企业更具战略和绩效控制和分析能力。
其次，管理会计的现状还表现在其研究对象的多样性上，它不仅包括了公司、部门、业务单元等单独的实体，还涵盖了供应链、客户、竞争者等企业周边业态牵扯区间问题领域，力求使企业管理能够更全面、更有效地进行，为企业决策和科学分析提供基础数据和支持。
最后，管理会计逐渐被越来越多的领域运用，除了传统的制造业和服务业领域之外，管理会计已经被应用于国际贸易、银行等不同领域，同时也被应用于公共部门和非营利性组织等企业领域。
这与当前经济发展形势的变化息息相关，管理会计能够适应企业的多种形态，并且不断被应用与研究，这也是其发展的重要保障。
二、管理会计的发展方向在中国，管理会计的应用和培养依然处于初级阶段，但是其未来发展前景依然平均领先。
如何抓住管理会计的发展脉搏，是企业所关心和思考的问题。
我们认为，从以下几个方面来思考管理会计的发展方向：1.提高培训，推广管理会计的概念；2.建立完备的管理会计系统，以数据连贯和合理的算法和方法支撑企业决策，提高企业决策的前瞻性和正确性；3.建立完备的所有管理会计流程，重视协同管理，避免数据和人员信息流失，避免管理决策陷入被动；4.加强对管理会计的专业指导和支持，支持企业分享经验，从而强力将管理会计的实践趋于标准化、规范化和系统化；5.建设专门体制，成立管理会计委员会，负责企业的管理会计业务和指导企业的管理方向；6.注重管理会计的技术和工具的开发和应用，提高管理会计的数据和信息质量，提高企业管理决策的精度和准确性。
浅谈管理会计的现状及其发展大学毕业论文外文文献翻译及原文
毕业设计（论文）外文文献翻译文献、资料中文题目：浅谈管理会计的现状及其发展文献、资料英文题目：文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14Introduction to the present situation and development ofmanagement accountingthe connotation of management accountingManagement 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.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 management accounting 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.the present situation of the management accounting in our countryAt present, our country enterprise management mode is still in the building of management accounting as part of enterprise management, whether in the theoreticalresearch, still exist many deficiencies in the practice, mainly displays in the following areas: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.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.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.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.The development of managemeng accounting in ChinaChina’s long accounting history,extending back more than three thousand years,reflects its position as one of the word’oldest civilizations.This history includes the development of various forms of bookkeeping systems.including the “increase-decrease”method that was in prevalent use from 1960s to the 1980s.The development of these systems played a significant part in the evolution of Chinese accounting.The evolution of accounting continued during the period of the socialisteconomy.During this period Chinese companies faced similar problems of industrial organization and control as companies in market-oriented economies and developed their own unique management accounting techniques,including”mass line accounting”The practice of management accounting in China has continued to evolve since the beginning of the transaction to a socialist market economy.This includes the adoption of Western-style techniques.As may be expected,this adoption of western techniques is influenced by the extent of companies’interactions with foreign parters.Despite the adoption of these adoption of these techniques by some firms,questions remain regarding the applicability of these techniques,or the need to modify them,in a non-Western setting due to cultural and institutional differences,which result in differences in decision-making in a team-based work setting,managerial styles,and organizational structure,aming other things.It has been argued that Chinese firms are unlikely to find an entirely satisfactory management accounting framework in the West.Modifying these techniques may help:Tang and Li describe implementation of a scorecard system at a large Chinese state-owned ing a set of perspectives different from those in Kaplan and Norton’s balanced scorecard.While prior studies have contributed to our understanding of Chinese management accounting practices,they may be limited in that the business environment of the People’s Republic of China is undergoing a period of rapid evolution and these studies may not reflect current practice.Besides providing a broader view of management accounting than most of the above-cited studies,the current study thus also contributes to the accounting literature by providing an updated view of management accounting in the People’s Republic of China today.As Scapens,R.And Meng Y. note,”so long as the government continues the policies of economic reform and openness,there is doubt that management accounting will play an increasingly important role in the management of Chinese enterprises.”By providing an unprecedented view of management accounting in contemporary China,and by identitying its strengths and weaknesses,this study should help facilitate its future development and growth.the development trend of management accountingFirst, on the concept of innovation. In order to adapt to the objective economicenvironment of the contemporary changing, impregnable in the fierce market competition, enterprises should first renew the idea, keeping a close eye on market trends, according to the change of market demand timely adjust enterprise production and business operation activities, in order to get market competition advantage. Second to have overall advantage as the foundation and conditions, the management as a whole to carry on the analysis, sets up the overall concept, overall analysis and evaluation of enterprise's management activities. Finally to build value as the core of enterprise culture.Second, strengthen the management of accounting education. Theory for the stages of higher education and the latest development of management accounting theory, writing corresponding teaching materials, economic colleges and universities should not only set the management accounting as a professional backbone course in accounting major teaching plan, but also in other related to open this course, to let more students understand and master the management accounting theory. Only let enterprise leadership to management accounting have some basic understanding, so that it is aware of management accounting in enterprise that play an important role in future survival and development, they would like to work in the future, focus on management accounting in the prediction, decision making, planning, control the role, will truly theory of management accounting applied in the practice of enterprise.Third, summarize the experience of the management accounting, form their own management accounting system. Chinese management accounting system, walk in the way of typical case study, from practice to practice, combining theory with practice, and to find out the objective laws of development of management accounting, to facilitate the further development of management accounting.Fourth, the homework cost method and target cost method will become a mainstream application. At present, many enterprises in our country are all adopt the mode of many varieties, small batch production, to the enterprise as the pilot unit, and accounting and management personnel with enterprise improve degree of automation and to raise the level of cost management ideas and market matures and perfect and dissemination of a wide range of USES, forming a nationwide cost calculation and management methods, which not only can provide relatively accurate cost information, and helps to formulate scientific and effective business decision-making, investment decision-making, improve the enterprise competition ability, increase the enterprise value, promote the level of economic development in our country.Therefore, homework cost method would be on the core method of cost management in our country in the future.Fifth, the balance of financial and non-financial indicators become important means of performance appraisal. Is a long time, the evaluation index system of wide application in the enterprise especially listed companies, the investment return rate index has become a guidance to the enterprises a powerful tool for investment, financing, income distribution, and high investment return rate also tend to become synonymous with excellent performance. With the expansion of enterprise and department system is becoming more and more confused, return rate indicators show great limitations. Investment return rate sometimes even bring the wrong signal, may mask some department's actual performance, and make people pay attention to the calculation of relative rate, ignoring the absolute amount of performance evaluation.Predictably, the development of management accounting is future, with limitless scenery, has a long way to go. Innovation will be more difficult. But, with all parties efforts and support, the management accounting will develop into a system, perfect and have guiding and practical science, must be in the world economy, the national economy, the enterprise management plays more and more important role.浅谈管理会计的现状及其发展一、管理会计的内涵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。
《管理会计》名词中英文对照keyterms
《管理会计》名词中英文对照keyterms管理会计key termsChapter11、activity-based management 作业管理2、certified internal auditor（CIA）注册内部审计师3、Certified management accountant（CMA）注册管理会计师4、certified public accountant（CPA）注册会计师5、continuous improvement 持续改进6、controller 管理员7、controlling 控制8、customer value 客户价值9、decision making决策10、electronic business（e-business）电子商务11、electronic commerce（e-commerce）电子商务12、employee empowerment 员工激励13、ethical behavior 道德行为14、external linkages 外部联系15、feedback反馈16、financial accounting information system 财务会计信息系统17、industrial value chain 产业价值链18、internal linkages外部联系19、internal value chain内部价值链20、line position 直接职能21、management accounting information system管理会计信息系统22、performance reports 业绩报告23、planning计划24、postpurchase costs 售后服务成本25、staff positon间接职能26、strategic cost management 战略成本管理27、strategic decision making 战略决策28、supply chain management 供应链管理29、total product 总产量30、total quality management 全面质量管理31、treasurer 财务主管Chapter21、absorption-costing（full-costing）income完全成本法收益2、activity 作业3、activity-based costing（ABC）作业成本法4、activity-based management（ABM）作业成本管理5、activity-based management（ABM）accounting systerms作业成本管理会计系统6、administrative cost管理费用7、allocation 分摊8、conversion cost 转换成本9、cost 成本10、cost object 成本对象11、cost of goods manufacture 产品制造成本12、cost of goods sold 产品销售成本13、direct cost 直接成本14、direct labor 直接人工15、direct materials 直接材料16、direct tracing直接追溯17、driver tracing动因追溯18、drivers 动因19、expenses 费用20、functional-based costing（FBC）基于功能的成本法21、functional-based management 基于功能的管理22、functional-based management（FBM）accounting systems基于功能管理的会计系统23、heterogeneity 异质性24、indirect costs 间接成本25、inseparability 不可分离性26、intangibility 无形27、internal value chain 内部价值链28、marking（selling）cost 销售费用29、noninventoriable（period）costs 非存货成本（期间费用）30、nonproduction costs 非生产成本31、nonunit-level driver非单位水平动因32、opportunity cost 机会成本33、overhead 制造费用34、perishability 非持久性35、prime cost 主要成本36、processes 流程37、product cost 生产成本38、Production costs 生产成本39、production（unit-level）drivers 产品单位水平动因40、services 服务41、supplies供应品42、tangible products 有形产品43、traceablility 可追溯性44、tracing 追溯45、work in process在产品Chapter31、best-fitting line 最佳拟合线2、coefficient of correlation 相关系数3、coefficient of determination 确定系数4、committed fixed expenses 承诺性固定费用5、committed resources承诺性资源6、cost behavior成本性态7、cost formula 成本公式8、dependent variable 因变量9、discretionary fixed expenses选择性固定费用10、fixed activity rate 固定作业分配率11、fixed cost 固定成本12、flexible resources 可变性资源13、goodness of fit 拟合优度14、high-low method 高低点法15、independent variable自变量16、intercept parameter 截距参数17、long run 长期18、method of least squares 最小二乘法19、mixed cost混合成本20、multiple regression 多元回归21、practical capacity 实际生产能力22、relevant range 相关范围23、scattergraph 散点图24、scatterplot method 散点图方法25、short run 短期26、slope parameter 斜率参数27、step cost 阶梯成本28、variable activity rate 变动作业分配律29、variable cost 变动成本Chapter41、activity attributes 作业属性2、activity-based costing（ABC）systerm 作业成本制度3、activity dictionary作业词典4、activity drivers 作业动因5、actual costing 实际成本计算法6、applied overhead分配制造费用7、bath-level activities 批量水准作业8、consumption ratio消耗比率9、cost assignment 成本分配10、cost measurement 成本计量11、expected activity capacity预期的作业能力12、facillity-level activities 设备水准作业13、homogeneous cost pool 同质成本库14、nonumit-level activity drivers 非单位水准作业动因15、Normal activity capacity 正常作业能力16、normal costing正常成本计算法17、overapplied overhead 多分配制造费用18、overhead variance 制造费用差异19、pool rate 成本库分配率20、practical activity capacity 实际作业能力21、predetermined overhead rate 预定制造费用分配率22、primary activity 基本作业23、product diversity 产品差异24、product-level （sustaining）activities 产品水准维持作业25、resource drivers 资源动因26、secondary activity 从属作业27、theoretical activity capacity理论作业能力28、underapplied overhead 少分配制造费用29、unit cost单位成本30、unit-level activities 单位水准作业31、unit-level activity drivers单位水准作业动因Chapter71、causal factors起因2、common costs 共同成本3、direct method 直接法4、producing departments 生产部门5、reciprocal method互逆法6、sequential（or step）method顺序法7、support departments 支持部门。
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在企业内部用于决策和控制的会计信息系统。
它与财务会计有着明显的区别，财务会计更侧重于对外报告和税务申报，而管理会计则更注重企业内部管理决策与控制。
随着市场竞争的日益激烈和信息技术的发展，管理会计在企业管理中的作用愈发凸显。
本文将探讨管理会计的现状和发展方向，并分析其在未来的应用前景。
一、管理会计的现状1.管理会计的内涵及作用管理会计是指对企业内部经营活动的会计核算、信息传递和决策支持。
它主要包括成本管理、预算管理、绩效管理和战略管理等内容。
管理会计的作用主要体现在提供决策信息、评估效益、监控业绩和引导行为等方面，可有效帮助企业实现目标管理、绩效评价和风险控制等管理功能。
2.管理会计的现状目前，管理会计在企业中的应用已经得到了广泛的推广和应用。
越来越多的企业认识到管理会计对企业管理的重要性，大力推进管理会计体系建设。
在实际应用中，各类管理会计工具和技术层出不穷，比如成本控制、绩效评价、财务规划等，大大提高了企业的管理效率和经济效益。
3.管理会计存在的问题尽管管理会计的应用已取得了一定的成就，但仍面临一些困扰。
一些企业对管理会计理念认识不足，只做表面工作，没有真正将其运用到企业管理中。
管理会计与企业文化、组织结构的融合也存在一定的困难。
部分企业在管理会计数据收集与处理方面也存在不足。
二、管理会计的发展方向1. 信息化技术的应用信息化技术对管理会计的发展产生了深远影响。
大数据、云计算、人工智能等新技术的应用，提高了管理会计数据的精准度和实时性，为企业决策提供了更好的支持。
信息化技术的发展将进一步促进管理会计的透明化、标准化和自动化，提高企业管理的效率和精细化水平。
2. 绩效管理的强化绩效管理是管理会计的核心内容，它能够对企业的经营绩效进行全面评价和分析，并采取相应的应对措施。
未来，随着企业经营环境的日益复杂和竞争的日益激烈，绩效管理将更加重要。
企业需要建立完善的绩效评价体系，形成有效的激励机制，推动企业整体绩效的提升。
管理会计实践发展现状与展望
管理会计实践发展现状与展望管理会计是指企业在制定、执行和控制战略时使用的会计信息系统。
管理会计在企业管理中扮演着重要角色，它不仅可以帮助企业领导者做出正确决策，还可以提供有关成本、效益和绩效的数据，以支持企业的长期发展。
随着市场的不断变化和企业管理的不断深化，管理会计实践也在不断发展和完善。
本文将探讨管理会计实践的发展现状与展望。
一、管理会计实践的发展现状1. 管理会计的角色日益凸显随着市场的不断竞争和全球化的趋势，企业对于成本控制、效益评估和资源优化的需求日益增加，管理会计的重要性日益凸显。
管理会计不仅可以提供企业的财务信息，还可以为企业的战略规划、绩效评估和风险管理提供必要的数据支持，成为企业管理中不可或缺的一部分。
2. 技术的进步促进了管理会计实践的发展随着信息技术的不断进步，管理会计实践也得到了极大的促进。
现在，企业可以借助各种软件和系统来收集、分析和呈现管理会计信息，大大提高了管理会计的效率和准确性。
企业可以利用ERP系统整合财务、采购、库存和生产等各个方面的数据，实现全面的成本管理和绩效评估。
大数据和人工智能技术的应用也为管理会计实践带来了新的机遇和挑战，例如通过数据挖掘和预测分析来支持企业的决策和规划。
3. 管理会计在企业内部的应用不断深化随着企业管理的不断深化，管理会计在企业内部的应用也不断深化。
除了传统的成本控制和绩效评估外，管理会计还涉及到战略规划、风险管理、绩效激励、投资决策等方面。
企业可以利用管理会计信息来评估不同产品线的盈利能力，为产品组合和市场定位提供参考；企业还可以通过管理会计信息来激励员工的绩效，调动员工的积极性和创造力。
4. 管理会计制度不断健全在政策法规的推动下，企业管理会计制度也在不断健全。
企业会计准则的不断完善，推动了企业会计信息披露的透明度和质量；监管部门对于企业内部控制和风险管理的要求也在不断提高，促使企业建立健全的管理会计制度，确保企业的长期可持续发展。
管理会计的概念和原则 中英双语
Directing
The process by which managers run day-to-day operations is called directing. 经理们进行日常 运作的过程叫做指导。Examples: 例子:
A production supervisor’s efforts to keep the production line moving without interruptions 生 产主管为使生产线不间断地运转所作的努力
Long-term courses of action, called strategies, often involve periods of five to ten years. 长期的行动方针， 称为战略，ቤተ መጻሕፍቲ ባይዱ常包括5到10年的时期。
Operational planning develops short-term actions for managing the day-to-day operations of the company. 运 营计划为管理公司的日常运营制定短期行动计划。
Line department positions: 行部门职位: Senior Vice President- Production 高级副总裁-生产 Plant Manager 工厂经理 Senior Vice President- Marketing 高级副总裁-市场营销 Managing Director 董事总经理
关于大学生财务管理能力现状的英文作文
关于大学生财务管理能力现状的英文作文As a college student, I understand the importance of financial management in our lives. 作为一名大学生，我了解财务管理在我们生活中的重要性。
Many students struggle with managing their finances effectively due to lack of financial literacy. 许多学生由于缺乏财务知识而在有效管理他们的财务方面遇到了困难。
It is common for college students to experience financial stress, such as struggling to pay for tuition, textbooks, and daily expenses. 大学生常常面临着财务压力，比如为学费、教材和日常开支而苦苦挣扎。
Moreover, the easy access to credit cards and loans can lead students into debt if they are not careful with their spending habits. 此外，轻松获取信用卡和贷款可能会使学生陷入债务困境，如果他们对自己的消费习惯不加注意。
In order to improve students' financial management skills, it is important for educational institutions to provide more resources andsupport in this area. 为了提高学生的财务管理能力，教育机构有必要在这方面提供更多资源和支持。
Financial literacy workshops and courses should be offered to students to help them understand budgeting, saving, and investing.应该为学生提供财务知识研讨会和课程，帮助他们了解预算、储蓄和投资。
管理会计英文总结
管理会计英文总结One simple definition of management accounting is the provision of financial and non-financial decision-making information to managers.According to the Institute of Management Accountants (IMA): "Management accounting is a profession that involves partnering in management decision making, devising planning and performance management systems,and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organization's strategy".Differences between financial accountancy and management accountingManagement accounting information differs from financial accountancy information in several ways:while shareholders, creditors, and public regulators use publicly reported financial accountancy information, only managers within the organization use the normallyconfidential management accounting information;while financial accountancy information is historical, management accounting information is primarily forward-looking;while financial accountancy information is case-based, management accounting information is model-based with a degree of abstraction in order to support generic decision making;while financial accountancy information is computed by reference to general financial accounting standards,management accounting information is computed by reference to the needs of managers, often using management information systems.Focus : Financial accounting focuses on the company as a whole .Consistent with other roles in modern corporations, management accountants have a dual reporting relationship. As a strategic partner and provider of decision based financial and operational information, management accountants are responsible for managing the business team and at the same time having to report relationships and responsibilities to the corporation's finance organization and finance of an organization.The activities management accountants provide inclusive of forecasting and planning, performing variance analysis, reviewing and monitoring costs inherent in the business are ones that have dual accountability to both finance and the business team. Examples of tasks where accountability may be more meaningful to the business management team vs.the corporate finance department are the development of new product costing, operations research, business driver metrics, sales management scorecarding, and client profitability analysis. (See Financial modeling.) Conversely, the preparation of certain financial reports, reconciliations of the financial data to source systems, risk and regulatory reporting will be more useful to the corporate finance team as they are charged with aggregating certain financial information from all segments of the corporation.In corporations that derive much of their profits from theinformation economy, such as banks, publishing houses, telecommunications companies and defence contractors, IT costs are a significant source of uncontrollable spending, which in size is often the greatest corporate cost after total compensation costs and property related costs. A function of management accounting in such organizations is to work closely with the IT department to provide IT cost transparency.Given the above, one view of the progression of the accounting and finance career path is that financial accounting is a stepping stone to management accounting. Consistent with the notion of value creation, management accountants help drive the success of the business while strict financial accounting is more of a compliance and historical endeavor.Activity-based costing (ABC)Main article: Activity-based costingActivity-based costing was first clearly defined in 1987 by Robert S. Kaplan and W. Bruns as a chapter in their book Accounting and Management: A Field Study Perspective. They initially focused on the manufacturing industry, where increasing technology and productivity improvements have reduced the relative proportion of the direct costs of labor and materials, but have increased relative proportion of indirect costs. For example, increased automation has reduced labor, which is a direct cost, but has increased depreciation, which is an indirect cost.Lean accounting (accounting for lean enterprise)[edit]Main article: Lean accountingIn the mid- to late-1990s several books were written about accounting in the lean enterprise (companies implementingelements of the Toyota Production System). The term lean accounting was coined during that period. These books contest that traditional accounting methods are better suited for mass production and do not support or measure good business practices in just-in-time manufacturing and services. The movement reached a tipping point during the 2005 Lean Accounting Summit in Dearborn, Michigan, United States. 320 individuals attended and discussed the advantages of a new approachto accounting in the lean enterprise. 520 individuals attended the 2nd annual conferencein 2006 and it has varied between 250 and 600 attendees since that time.Resource consumption accounting (RCA)Main article: Resource Consumption AccountingResource consumption accounting (RCA) is formally defined as a dynamic, fully integrated, principle-based, and comprehensive management accounting approach that provides managers with decision support information for enterprise optimization. RCA emerged as a management accounting approach around 2000 and was subsequently developed at CAM-I the Consortium for Advanced Manufacturing–International, in a Cost Management Section RCA interest group in December 2001.Throughput accountingMain article: Throughput accountingThe most significant recent direction in managerial accounting is throughput accounting; which recognizes the interdependencies of modern production processes. For any given product, customer or supplier, it is a tool to measure the contribution per unit of constrained resource.Transfer pricingMain article: Transfer pricingManagement accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented. For example, transfer pricing is a concept used in manufacturing but is also applied in banking. It is a fundamental principle used in assigning value and revenue attribution to the various business units. Essentially, transfer pricing in banking is the method of assigning the interest rate risk of the bank to the various funding sources and uses of the enterprise. Thus, the bank's corporate treasury department will assign funding charges to the business units for their use of the bank's resources when they make loans to clients. The treasury department will also assign funding credit to business units who bring in deposits (resources) to the bank. Although the funds transfer pricing process is primarily applicable to the loans and deposits of the various banking units, this proactive is applied to all assets and liabilities of the business segment. Once transfer pricing is applied and any other management accounting entries or adjustments are posted to theledger (which are usually memo accounts and are not included in the legal entity results), the business units are able to produce segment financial results which are used by both internal and external users to evaluate performance.。
企业战略管理与战略管理会计探析中英文翻译
企业战略管理与战略管理会计探析中英文翻译Strategic management and strategic management accounting literature translation in both Chinese and English[论文关键词]战略管理会计企业战略内容方法[key words] strategic management accounting strategy content method[论文摘要]战略管理会计是当今企业经营环境更加复杂多变、全球性市场竞争空前广泛激烈的情况下，为满足现代企业实施战略管理的特定信息需要而建立的新的管理会计信息系统。
本文从战略管理会计的内涵、目标及特点阐述到战略管理会计的主要内容和方法对战略管理会计进行论述。
/ paper pick to strategic management accounting is the enterprise management environment is more complex, an unprecedented high competitive global market, to meet the modern enterprise to implement strategic management specific information need and establish a new management accounting information system. This article from connotation, goals and characteristics of strategic management accounting to the main content of strategic management accounting and methods of strategic management accounting in this paper.一、从企业战略的高度来看战略管理会计One, from the perspective of the height of business strategy, strategic management accounting1981年，英国学者西蒙斯最早将管理会计与战略管理相结合，提出战略管理会计之说。
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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。