In today's economic and technical environment, the development of these management practices needs the support of information technology and software systems. Such as centralized accounting information of large enterprises, comprehensive budget control and assessment, risk early warning and control, internal responsibility accounting and reporting, etc.
In the past 20 years, the practice of China enterprises in the field of accounting informatization has been very mature. With the transformation of enterprise financial management from accounting bookkeeping and statements to comprehensive financial management that supports the internal operation and management of enterprises, the information needs of large and medium-sized enterprises in financial management will also change from computerized accounting to comprehensive information management.
"Management accounting will be more colorful after it is fully informationized," Wang Wenjing said, including fine cost accounting, management and control of large enterprises, comprehensive cost management and control of large enterprises, comprehensive budget management of large enterprises, financial analysis and reporting of large enterprises, and internal responsibility accounting and reporting of large enterprises. , which constitutes a new information market opportunity and space for China software enterprises.
At present, China's accounting informatization construction has achieved excellent results, financial accounting informatization has entered a mature stage, and the era of management accounting informatization has arrived.
However, Wang Wenjing also said that the outstanding achievements of management accounting informatization are still concentrated in a few advanced enterprises, and most enterprises are still in the stage of information island or financial accounting informatization. The promotion of management accounting by the Ministry of Finance will become an important milestone in the transformation from financial accounting to management accounting, which will certainly promote the comprehensive transformation and deepening of enterprise accounting informatization in China.
Enterprises are moving towards comprehensive informatization of management accounting.
When talking about the role of accounting data and information systems, Wang Wenjing said that today's accounting work cannot be separated from the support of information systems; The combination of accounting data and enterprise management is getting closer and closer, and the support for management decision is getting stronger and stronger; The progress of information technology such as mobile application, big data, cloud computing and graphic processing technology, combined with management mode, has greatly promoted the progress of accounting work.
The popularization and application of accounting information system will undoubtedly liberate accountants from tedious accounting and bookkeeping work, greatly improve the efficiency and accuracy of accounting work, and at the same time liberate accountants from more financial analysis and management. It is precisely because of the application of accounting information system that all accounting information is recorded in the software system, which facilitates and satisfies the inquiry, statistics and analysis, and effectively supports financial management.
"Now when we discuss enterprise financial informatization, we should jump out of accounting informatization and move towards comprehensive informatization of management accounting, and discuss and consider the development and application of informatization from the perspective of enterprise financial management." Wang Wenjing said.
For the future development of China's enterprise management accounting informatization, Wang Wenjing suggested that we should plan ahead from the aspects of point-to-surface integration, management maturity, overall follow-up, and continuous improvement of information systems.
"Informatization of management accounting has become our strategic development direction this year, and we will spare no effort to promote the development of management accounting in the field of informatization." Wang Wenjing said.
Management accounting should emphasize individuality.
As an effective means of management activities in enterprises and units, management accounting has personalized characteristics. Chen Xing, Deputy Finance Minister of Dongfeng Da Yue Kia Automobile Company, believes that management accounting is an expansion and deepening on the basis of financial accounting and financial management, and its goal is to ensure the realization of profit and loss targets around the enterprise development strategy and centered on the financial strategy.
This means that enterprises should establish a core management accounting framework system according to their own characteristics in the process of applying management accounting.
Solve management needs through problems
The reporter interviewed Zhang Guojun, the chief accountant of China Communications Highway Planning and Design Institute Co., Ltd., who believed that the management accounting framework system should include three aspects: first, to establish a multi-dimensional and multi-level accounting concept and accounting data system; The second is to provide useful information by using the technical methods of management accounting; The third is to use management accounting data to formulate management and assessment policies, provide support for business decision-making programs, and promote enterprises to improve management level and value creation.
"The construction of management accounting system must first clarify the demand, that is, what problems management should solve." Zhang Guojun said.
Chen Xing introduced the structure and operation mechanism of the "iron triangle" to reporters. "The Iron Triangle refers to commodity planning, R&D and finance. Planning should guide the R&D department to design products according to the definition of commodities, finance should participate in the process of commodity planning and R&D, take cost as the center, control the product cost at the source, guide the budget preparation with the target cost and target income determined in commodity planning and R&D stage, and control the production cost and various expenses. " Chen Xing said.
In addition to cost control, enterprises need performance evaluation in the process of applying management accounting. Zhang Guojun added: "Enterprises need to assess the business performance of relevant departments and posts, distinguish responsibilities and implement rewards and punishments. Then they should take departments and posts as management accounting objectives, analyze and reprocess financial accounting data, and form management accounting indicators of departments and posts to meet the needs of assessment and rewards and punishments." At this point, Chen Xing said that the performance appraisal of enterprises should be closely combined with the budget. He believes that bringing the KPI (key performance indicator) of financial budget into the company's performance appraisal system and adding performance appraisal control on the basis of budget control can ensure the rigidity of budget implementation. Chen Xing believes that enterprises should consider two aspects around the core work of budget: first, enterprises should take strategy as the traction and prepare annual financial budget under the guidance of medium-term financial plan; The second is to establish the management system and process of financial budget preparation, to ensure the effective connection between financial budget and business budget, and to ensure the rationality of budget.
Basis for different purposes * * *
The individualized development of management accounting should also be reflected in the construction of information system.
"The remarkable feature of accounting is that it is a common business language in a sense. Management accounting, on the other hand, classifies, processes, arranges, calculates, analyzes, reports and reuses financial accounting data from different dimensions and levels according to the management needs of a single enterprise. From the perspective of a single enterprise, it is necessary to implement personalized management accounting. From the perspective of the same needs of enterprises, it is necessary to establish a management accounting system with unified functions and functions, which can be called enterprise management accounting information system, and different enterprises can use it as needed. " Zhang Guojun said.
This means that the construction of management accounting system is a * * * demand, and it is the need to improve the overall management of enterprises. Management accounting is a personalized application for each enterprise to solve different problems according to its own needs. Personalized management accounting is actually a different application based on * * * *. Zhang Guojun pointed out that the current task is to unify the needs of enterprises and functions on the basis of demand investigation, and make full use of computer technology and network information technology to develop a comprehensive accounting information system that meets the needs of financial accounting information and management accounting information. Different enterprises can choose their functions according to their own needs, realize the needs of enterprise management strategy and resource allocation, and play the basic role of management accounting in improving enterprise management level and enhancing enterprise value creativity.
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