热门搜索：

Ability and Future Effectiveness of Management Accounting Practices in Chinese Enterprises

信息技术2023-10-17IMA江***

ChinaManagementAccountingResearchCentreofExcellence中国管理会计最佳实践研究中心 ChinaManagementAccountingPractices AbilityandFuture EasyFinance&IMA Experts DirectorofResearchatIMA Dr.KipKrumwiede VPofResearchatIMA Dr.RaefLawson Acknowledgements GM,EasyFinance MarshallMa Wewouldliketoexpressourgratitudeto565ﬁnancialandnonﬁnancialexecutiveswhoparticipatedinthe“ChinaManagementAccountingPractices:AbilityandFuture”surveyfortheirperspectivesregardingthisreport. MoreAboutEasyFinance,IMA,andCRCE Thissurvey,launchedbytheChinaManagementAccountingResearchCenterofExcellence(CRCE)(co-establishedbyEasyFinanceandIMA®),addressedﬁnancialmanagementstaff’sproﬁciencyofmanagementaccountingmethodsandtools,andtheeffectivenessofmanage-mentaccountingpracticesinChineseenterprisestoguidethefuturedevelopmentofChinesemanagementaccounting.Basedonthesurveydata,Chinesemanagementaccountingpracticehasmaderemarkableprogressoverthepast20years.However,thereismuchmoreimprove-mentneededtoenableChinesecompaniestocompetewithglobalenterprises. IMA®(InstituteofManagementAccountants)isaleadingglobalmanagementaccountantorganization.Foundedin1919astheNationalAssociationofCostAccountants(NACA),NewJersey,USA-basedIMAhasmorethan80,000membersinmorethan300branchesworldwide.IMAisanauthoritativeinternationalmanagementaccountingorganizationthatpromotesthemanagementaccountingindustryacrosstheworldbyfocusingonresearch,theCMA®(CertiﬁedManagementAccountant)certiﬁcation,continuingeducation,andsocialnetworking,andadvo-catingthehighestethicalstandards. EasyFinancehaspartneredwithIMAtomutuallysupporteachother.Sinceitsinceptionin2004,EasyFinancehasalwaysfocusedontheresearchanddisseminationofﬁnancialmanagementbestpractices.Withdeeprootsintheﬁeldofmanagementaccounting,EasyFinancehaslongtrackedandstudiedactualproblemsincorporateﬁnancialmanagement,summedupthetheoriesandmodelssuitablefortheﬁnancialmanagementreformofChineseenterprises,andactivelyspreadthemtomoreenterprises.EasyFinanceboastsmorethan21,000stablecorpo-ratecustomersandhasbecometheﬁnancialtrainingandconsultingserviceproviderofthebranchesoroﬃcesof218Top500globalenterprisesinChina.It’shighlypraisedbynumeroustraineesandenterprisesandrecognizedbymanyinternationalorganizations. CRCEhasfocusedonthepracticalityandlocalizationofcorporatemanagementaccountingresearchandcarriedoutresearchandapplicationprojectsinenterprisesthroughvariousforms.Therefore,CRCEhasaprofoundunderstandingofthestatusquoandproblemsintheactualmanagementaccountingworkofenterprisesandstrivestohelpthemsolvetheirpracticalprob-lems.CRCEwillcontinuetoanalyzecommonproblemsinthedevelopmentofChinesemanage-mentaccountingandproposepracticalimprovementtrendsanddirections. ChinaManagementAccountingResearchCentreofExcellence中国管理会计最佳实践研究中心 Contents 01 TableofContent AboutthisReportPreface ReportSummary PartI:SpeciﬁcBasicInformationabouttheEnterprisesSurveyedPartII:ManagementAccountingSkills Budgeting PerformanceManagement CostManagementandDecisionAnalysisRiskManagement PartIII:FinancialFunctionsEffectivenessandChallengesObstaclestotheEffectivenessofFinancialFunctionsEffectivenessofCorporateFinancialFunctions PartIV:EffectivenessofManagementAccountinginAchievingOrganizationalGoals ImportanceofManagementAccountingObjectivestoCorporateDevelopment 01 02 03 06 11 11 13 16 18 20 20 22 24 24 EffectivenessoftheManagementAccountingDepartmenttoAchievingCorporateObjectives25ObstaclesEnterprisesAreConfrontedwithinPromotingManagementAccounting26Enterprises’EmphasisontheImportanceofPromotingManagementAccounting27 DevelopingManagementAccountingTalentsMotivatingManagementAccountingStaff PartV:PerspectivesandExpectations 02 Appendix Table1:Importanceandskilllevelofbudgeting-relatedskills Table2:Importanceandskilllevelofperformance-managementskills Table3:Importanceandskilllevelofcostmanagementanddecision-analysisskillsTable4:Importanceandskilllevelofrisk-managementskills Table5:DiﬃcultyoftheobstaclestotheeffectivenessofﬁnancialfunctionsTable6:Effectivenessofcorporateﬁnancialfunctions Table7:ImportanceofmanagementaccountingdepartmenttoorganizationTable8:Effectivenessofthemanagementaccountingdepartment Table9:DiﬃcultyofobstaclesinpromotingmanagementaccountingTable10:Importanceofthefactorsinpromotingmanagementaccounting Table11:ImportanceofthewaysforbuildingmanagementaccountingskillsTable12:Importanceofthewaysformotivatingmanagementaccountingstaff 28 29 30 01ChinaManagementAccountingPractices：AbilityandFuture AboutthisReport EasyFinanceManagementConsultingCo.,Ltd.(EasyFinance)andIMA®(InstituteofManagementAccountants)jointlyinitiatedthissurvey,andChinaManagementAccountingResearchCenterofExcellence(CRCE)wasinchargeoftheimplementationofthesurvey.CRCEwasjointlyfoundedbyEasyFinanceandIMAonDecember17,2013,withthegoalofhelpingChineseenterprisestransformtheirﬁnancialmanagementandcreatemorevaluebyusingmanagementaccountingtools. 518 ValidQuestionnaires 91.68% Validity ThissurveystudyexploresChineseﬁnancialprofessionals’proﬁciencyatmanagementaccountingmethodsandtoolsandtheeffecti

点击免费查看完整报告

你可能感兴趣

Transparency and Disclosure Practices of State-Owned Enterprises and their Owners

综合

OECD2020-03-24

FR07/2015 Developments in credit risk management across sectors: current practices and recommendations

国际证券委员会组织2015-06-02

Estimating Public Investments in Landscape Preservation and Water Quality Best Management Practices in the Delaware River Basin

威廉佩恩基金会2021-06-23

CR01/2015 Developments in credit risk management across sectors: current practices and recommendations

国际证券委员会组织2015-02-05

FR/2016 Implementation monitoring of PFMI: Level 3 assessment – Report on the financial risk management and recovery practices of 10 derivatives CCPs

国际证券委员会组织2016-08-16