外文文献和翻译中国的成本管理会计现状会计审计.doc

Cost And Management Accounting in the Peoples 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 Peoples Republic of China . CONCLUSIONS · The adoption of the 2006 Accounting System for Business Enterprises ( ASBEs ) by the Peoples 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 , procedur