Management accounting is also called. Internal reporting accounting? At the beginning of the 20th century, it came into being with Taylor's scientific management theory, a representative of the western classical management theory school. It means that management accounting is one of the two important branches in the accounting field, and it is an important activity in the internal management of enterprises and institutions through a series of special methods.

Model essay on informatization of management accounting —— My opinion on informatization construction of management accounting in expressway enterprises

[Abstract] Management accounting is also called? Internal reporting accounting? In the practice of management accounting, informatization is an important means and a bright spot of future financial management development.

In the highly developed information environment, the focus of enterprise informatization has gradually shifted from the informatization of financial accounting to the informatization of management accounting, and the function of management accounting will be better developed and greatly improved the modern management level of enterprises.

Starting from the reality of the accounting work of expressway enterprises in China, this paper probes into the problems existing in the informatization construction of expressway enterprise management accounting, and analyzes the reasons for the problems existing in the informatization construction of expressway enterprise accounting.

Put forward relevant countermeasures, and put forward feasible suggestions for the better and faster development of management accounting informatization in expressway management enterprises.

[Keywords:] Expressway; Management accounting; Information construction

Management accounting is also called. Internal reporting accounting? At the beginning of the 20th century, it came into being with Taylor's scientific management theory, a representative of the western classical management theory school. It refers to a series of special methods adopted by enterprises to improve economic benefits.

A branch of accounting that processes, sorts out and reports the information provided by financial accounting, so that managers at all levels can plan and control daily economic activities and help decision makers make various special decisions.

In the process of management accounting practice, informatization is an important means, and it is also the highlight of future financial management development.

Informatization is the inevitable trend of the development of the world today. The development of information technology has further broadened the application scope and field of management accounting. In the highly developed information environment, the focus of enterprise informatization has gradually shifted from financial accounting informatization to management accounting informatization, and the function of management accounting will be better played and greatly improved.

First, the problems existing in the informatization construction of management accounting in expressway management enterprises

With the rapid development of expressway construction in China, expressway management enterprises refer to corporate enterprises engaged in the investment, construction, management and maintenance of expressway infrastructure and operating for profit.

The informationization of management accounting in expressway management enterprises can give full play to the control function of management accounting on costs and expenses, improve the management efficiency and benefit of enterprises, and then maximize the social benefits of expressways.

In recent years, the informatization construction of expressway enterprise accounting has developed rapidly, but management accounting is still in its infancy, so there are still many problems in the informatization construction of expressway enterprise management accounting. Specifically, there are mainly the following problems: (1) The application level of management accounting is generally low, and the internal control system on which management accounting informationization depends is not perfect.

Expressway management enterprises are changing from extensive economic growth mode to intensive economic growth mode, and the role of management accounting is becoming more and more important. However, the specialized techniques and methods of management accounting, such as forecasting analysis, decision analysis, responsibility accounting, cost control, activity-based costing and balanced scorecard, have not been widely used, and no special management accounting has been established. Cost management, cost report, cost accounting and cost control are relatively simple, and most of them are mere formality.

The internal control system matched with the management accounting informationization of expressway management enterprises is still in the primary stage, and the internal control organization, process and assessment are still far from perfect. Internal control is a mere formality in management accounting, and the understanding of management accounting is not deep enough, which weakens the role of management accounting and limits the development of management accounting informatization.

(B) Management accounting relies on the low degree of enterprise information integration, and various information systems are artificially isolated, forming numerous information islands.

At present, the application of computer and information technology in expressway management enterprises has achieved remarkable results in highway maintenance, toll operation management, road administration and accounting system. The informatization of enterprise financial accounting has developed rapidly, but the related construction of management accounting informatization system is relatively backward, and the compatibility between various information systems is poor, so it is impossible to share information and resources, and it is impossible to process information according to big data technology. The overall level of enterprise management accounting informatization construction is low.

(3) The overall quality of accountants is not high, and the lack of corporate culture adapted to management accounting also limits the development of management accounting informatization.

Management accounting informatization is mainly implemented by accounting personnel of expressway enterprises in specific work and applied to the daily operation of enterprises. Therefore, the quality of accounting personnel in expressway enterprises plays an extremely important role in the information construction of management accounting.

At present, the overall quality of accounting personnel in expressway management enterprises is still low, which is manifested in unreasonable knowledge structure, lack of compound management talents and low professional level of financial management. These factors limit the extensive application of management accounting in enterprises and the informatization construction of management accounting.

(D) Extensible Business Reporting Language (XBRL) and its supporting general classification standards for enterprise accounting standards have not been trained and applied. XBRL is an accounting informatization standard based on information network technology, which can greatly enhance the integration and enjoyment of information, thus providing strong support for the construction of management accounting informatization, which is one of the reasons why the Ministry of Finance deployed the 20 15 enterprise accounting informatization competition.

XBRL national standard and general classification standard have been issued and implemented, but at present this work is still blank in expressway management industry, which is very unfavorable for greatly improving the informatization level of management accounting in expressway management enterprises.

Secondly, the analysis of the reasons that affect the informatization construction of management accounting in expressway management enterprises.

Generally speaking, management accounting originated from western developed countries, and its practical application in China enterprises, especially expressway management enterprises, is not universal. At this stage, the implementation of management accounting informatization in expressway management enterprises will inevitably be affected by the internal and external environment of the industry and enterprises, and will also be restricted by the problems existing in management accounting itself and the differences and compatibility of various information systems of enterprises.

(A) the impact of the external environment of expressway operating enterprises In recent years, China's theoretical and practical circles on? Management accounting research should take the road of combining theory with practice closely? Achieve * * * knowledge.

However, management accounting itself started late in China, even later in expressway enterprises, and the application degree of emerging management accounting methods is too low.

In addition, the informatization construction and application of management accounting in expressway enterprises are closely related to the external business environment of the industry and enterprises, the national economic and political situation, the overall progress of management accounting and the implementation of policies and regulations.

With the deepening of economic globalization, the financial management system and business model of domestic enterprises have also undergone important changes, but the corresponding management accounting informatization construction needs a gradual adaptation process, resulting in a low level of management accounting and management accounting informatization construction in expressway enterprises and industries.

(B) Expressway management industry and internal factors of enterprises. The function of influencing the informatization construction of management accounting is to plan and provide decisions for the operation and management of expressway management enterprises, including comprehensive budget and performance evaluation, so that enterprises can realize scientific and sustainable development.

The specific object of its implementation is the enterprise itself, so the influence of the industry and internal environment of expressway management enterprises on the information construction of management accounting can not be ignored.

It is very important to cultivate the management accounting consciousness of enterprise leaders and let them know the management accounting knowledge.

But unfortunately, the accounting training for enterprise leaders, including management accounting training, has not been given enough attention and support by expressway management enterprises.

Moreover, we don't know enough about the management accounting training of accountants themselves, and the training and application are not in place, which leads to the lack of understanding of management accounting informatization construction by enterprise leaders and accountants, and the lag in the reserve and introduction of management accounting talents, so the process of management accounting informatization is slow.

Secondly, the construction of internal control system of expressway management enterprises is progressing slowly.

Relevant internal control documents such as Basic Standards for Enterprise Internal Control and Guidelines for the Application of Enterprise Internal Control issued by the Ministry of Finance and other five ministries and commissions have been implemented.

However, no substantial progress has been made in the construction of internal control system of expressway management enterprises, and there are still many places to be improved and perfected in organizational structure, internal control system construction and internal control evaluation, which is not conducive to speeding up the construction of management accounting information of expressway management enterprises.

(3) The degree of integration between the informatization construction of expressway management enterprises and the informatization construction of management accounting is not high, and there is a big difference.

In recent years, the informatization level of expressway management enterprises has developed rapidly, the starting point of informatization infrastructure and equipment is high, and the informatization level of enterprises is generally high.

However, the existing enterprise information system has many classifications, great differences and poor compatibility, and the node construction of internal control system is not fully integrated into information construction. In addition, the implementation of XBRL and General Classification Standard of Enterprise Accounting Standards has not yet started, which are all important factors restricting the informatization construction of expressway enterprise management accounting.

Third, the countermeasures to speed up the informatization construction of management accounting in expressway management enterprises

The working standard of enterprise accounting informatization issued on 20 13, the guiding opinions of the Ministry of Finance on comprehensively promoting the construction of management accounting system issued on 20 14, and the general classification standard of enterprise accounting standards issued on 20 15 are programmatic documents for expressway operating enterprises to accelerate the construction of management accounting informatization.

(A) to improve the understanding of the management accounting information construction by the leaders and accountants of expressway management enterprises. Expressway management enterprises should set up the idea of speeding up the informatization construction of management accounting, which is a systematic project.