外文文献和翻译---中国的成本管理会计现状

Cost And Management Accounting in the People's Republic of China

I . Executive Summary

This report is the result of a study undertaken by the Institute of Management Accountants

( IMA ) to examine cost management practices and costing methodologies in the People's Republic of China .

CONCLUSIONS

·The adoption of the 2006 Accounting System for Business Enterprises ( ASBEs ) by the People's Republic of China brings around substantial convergence of Chinese accounting standards with International Financial Reporting Standards ( IFRSs ).

·With regard to internal reporting , costing issues can arise form differences between Chinese and Western companies in the types of costs treated as product costs , and differences in allocating these costs to products in an appropriate manner .

·There are a number of cost items that have been inappropriately treated in the past per Chinese accounting regulations ; changes made by the 2006 Accounting System for

Business Enterprises have begun to address these .

·Most Chinese companies follow traditional methods for allocating costs to products , although the use of more accurate costing techniques is emerging . This state of costing practice is similar to that encountered in the West . Improvement in practice should be

based on a cost/benefit analysis performed on an individual company basis .

·While differences exist between the costing practices of Chinese companies and those used by Western companies , a convergence of practice is in process .

·Product cost is the most important factor in determining product pricing . Other factors , especially competitor pricing, are also very important .

·It cannot be concluded that differences in costing practices lead to product dumping.

II . Study Background

OBJECTIVES

This report is the result of a study undertaken by the Institute of Management Accountants . The objectives of the study included the following :

1 . A comparison of international and Chinese accounting policies , procedures , and

methods ;

2 . An examination of both the regulations companies follow as well as the actual practices

they undertake ; and .

3 . An evaluation of the extent to which Chinese cost management systems are influenced by

open market economy practices versus more planned economy practices .

One motivation for this study was to determine whether Chinese costing practices contribute to product dumping by Chinese companies . In order for this to be the case, several conditions would need to exist . These include the following :

·Product costs are a major factor in the determination of product selling prices by Chinese companies ;

·The costing practices used by Chinese companies are such that product costs are not accurately determined ( we note that the term " accuracy " is relative ; it can be determined relative to Chinese regulations , prevalent Western practices , or basic cost accounting

principles ) ; and .

·The means by which pricing decisions are reached is such that distortion of product costs will result in the determination of selling prices that are materially different than those that would have been determined had " accurate " costs been used .

Proving the existence ( or lack thereof ) of all of these conditions is not an easy task. In this