管理会计基本核算系统的研究(有英文)

管理会计基本核算系统的研究

湘潭大学商学院会计系陶丘山

【摘要】本文认为，现行管理会计最大的问题在于基本核算系统的缺失。应该以“x＝0”为基础，建立管理会计的基本核算系统。管理会计基本核算系统的内容包括责任会计基本核算系统和经济活动项目会计基本核算系统两个部分。而管理会计学的内容则应以管理会计核算为基础，由管理会计的基本理论、决策会计、经济活动项目会计和责任会计四个部分组成。

【关键词】核算系统管理会计对象会计等式责任会计经济活动项目会计

Research of the basic bookkeeping system of management accounting Abstract:we think in this article that the biggest problem in the recent management accounting is lack of the basic bookkeeping system. We should build the basic bookkeeping system as the basis of the equation of accounting “x=0”.The content of the bookkeeping system should include two segments: The liability accounting bookkeeping system and economic activity item accounting bookkeeping system. The content of the management accounting should take the bookkeeping system of management accounting as the basis, and make up of the basic theory, decision-making accounting, economic activity item accounting and the liability accounting.

Key words:bookkeeping system; object of management accounting; the equation of accounting; liability accounting; economic activity item accounting

当代管理会计新发展研讨会交流论文

管理会计的基本核算系统研究

管理会计的产生和迅猛发展曾令会计界多么激动!

会计是一门管理科学,从其一开始就是为商人的内部管理服务的,“经济越发展,会计越重要”,管理水平越高,应该“管理会计也越重要”。

为内部管理服务是会计的本质的和先天的固有属性。后来，财务会计产生了，会计变成主要为外人（股东和债权人）和政府服务的会计了。

“主人”（股东）和“客人”（银行等）优先，本也是不足为怪的。种粮食的农民自然会更重视外卖的部分，自己吃的可以马虎一些。

但是，由于管理越来越重要，会计为内部管理服务的职能是不可能消失的，只会加强。于是经理有了专属于自己的会计，即管理会计。从这个意义上讲，管理会计是应传统会计固有职能的“回归”和强化的需要而出现的。

在会计领域，管理会计至少是与财会会计平起平坐的，同样是企业管理的人才，管理会计人才应比财务会计人才更受到经理的偏爱，因为管理会计是直接为企业经营管理提供会计信息，并为管理出谋划策的。

然而，管理会计尚未受到应有的重视，在经济生活中远未象财务会计一样得到普遍的运用和关注。当然，这与经济发展和管理水平还不高有一定的关系。但是，在一些发达国家那里，也是早就在高唱“管理会计的兴衰了”（H·托马斯·约翰逊，罗伯特·S·卡普兰1992）。管理会计的“衰”，其实主要还是管理会计学科本身的问题。

管理会计是一门什么样的学科？其对象和内容是什么？其职能是什么？它和财务会计的关系如何？这些重大问题一直困绕着人们，“对象模糊”、“职能不清”、“目标不明”。通观国内的管理会计教材，其内容与财务管理、成本会计等严重交叉重复，缺乏象财务会计那样严谨的体系，教材内容的组织随意性很大，通篇似一个各种方法的“混杂体”（孙茂竹2002）。

笔者认为，管理会计要“生存”要发展，关键是要有具有自己特色的东西。管理会计不要定位于管理，而要定位于会计。管理会计必须找准自己的位置，做好自己的事，不要去越俎代庖。管理会计应成为一个信息系统，而不是一个方法系统。如果成为一个方法系统，就会很容易变成一个大杂烩，成为一个各种方法的推积物。因为这些方法大部分是很多学科都可以通用的。各种具体方法只能是进行各种具体分析的工具，提供全面、系统的信息才是管理会计的基本目的。笔者认为，管理会计应该紧紧抓住账户这个会计特有的工具来处理信息，必须建立管理会计的基本核算系统。

一、建立管理会计基本核算系统的必要性

1、从学科属性来看，管理会计应该有一个基本的核算系统

管理会计的本质是什么？这是一个长期困扰我们的问题。有人说管理会计的本质是管理和会计的结合，有人说管理会计是一门边缘科学，也有人说管理会计的本质就是管理。笔者认为，这些认识都存在一定的偏差。如果把管理会计定位为管理，则必然会与财务管理、成本管理乃至于企业管理等学科相冲突；如果管理会计定位为综合性的边缘科学，则管理会计必然成为一个“大杂烩”。

笔者认为，会计是一个信息系统，管理会计同样是一个信息系统。管理会计本质上是一门

会计学，是一个信息处理系统。管理会计是传统会计分化出财务会计之后又分化出来的一门和财务会计并列的会计学。管理会计的基本工作就是信息处理。管理会计的决策、控制和分析都必须建立在会计信息处理的基础上。因此，必须建立管理会计的基本核算系统。

2、现行的管理会计尚没有一个完整、系统的基本的核算系统

现行的管理会计虽然强调变动成本法、标准成本控制、责任会计核算和全面预算等，并探讨了相关的会计核算，但是，不可否认，管理会计的核算系统是不全面的、不完整的。没有一个对经济活动进行事前、事中和事后核算的全面的和完整的强大核算系统，管理会计的工作就会是无米之炊、无源之水和无本之木。

二、传统的财务会计核算系统不能满足管理会计的要求

（一）传统财务会计的核算系统只能从客体的角度反映企业的经济活动

企业是各种经济关系的总和，或者说，是各种经济活动的总和。会计的对象就是企业的各种经济活动。但是，传统的财务会计并不能全面反映企业经济活动的全部。

我们知道，企业的各种经济活动都必然涉及客体、主体和经济活动项目三个方面。

经济活动的客体（物的因素）在会计中表现为资产、负债和资本三个方面。经济活动的主体（人的因素）是指企业内部的各个责任中心。经济活动的项目则可以归纳为财务活动、经营活动和管理活动等。

传统的财务会计核算系统主要是从经济活动的客体的角度，对资产、负债和资本等三个方面对企业的经济活动进行分类核算。这种核算当然是十分重要的。但是，财务会计毕竟仅仅是以企业整体为主体对企业的财务和损益状况进行反映，不能直接反映各个责任中心和各经营项目的经济活动状况。管理会计要对责任中心进行考核，要对各经营项目进行预测、决策、控制和分析评价，仅仅依靠财务会计核算系统显然是不够的。管理会计还必须建立对责任中心和各具体经营项目的全面、系统的核算系统。

（二）传统财务会计的核算系统难以为管理会计提供基础的数据信息

会计信息是一个内容极其丰富的系统，人们对会计信息的需求也是极其多种多样的。而传统财务会计的核算系统只能提供资产、负债和资本三个方面的会计资料，对极其丰富的会计信息只能从财务（经济活动的客体）这一个角度进行观察（形成一个财务会计科目表），而无法、或者很难再按其他的标准对会计信息进行多种分类。这样，我们就只能从一个角度来观察会计对象，无法多角度、全方位、立体地观察会计对象。传统财务会计的核算系统严重束缚了会计提供信息的能力，尤其不能满足管理会计的需要。

按传统财务会计的核算系统的要求，所有会计信息必须分成资产负债和资本三类。如果不这样分类，则不符合会计的基本理论和会计准则。既使允许使用其他的分类方法，也必须首先把会计信息分成资产、负债和资本三类，然后才能在这个基础上按其他方法分类。也就是说，按资产和权益分类永远是最基本的分类方法，其他分类必须依附于这一种分类。这一要求严重妨碍了分类核算的灵活性和多样性。

当年苏东坡感叹庐山：“横看成岭侧成峰，远近高低各不同”。从“远近高低”不同角度来欣赏，我们就会看到不同形象的庐山。会计就象巍峨挺拔、气象万千的庐山。传统财务会计的核算系统只允许从一个角度来看会计的“庐山”，这样，我们看到的景色是多么单调，我们看到的世界是多么有限。这一限定又是多么霸道！

为了满足管理会计的要求，在传统财务会计核算系统的框架下，人们只好采取如下一些补救措施：

1、在总账设置主要考虑财务需要的前提下，通过明细账的设置来满足管理的需要。然而，

明细账受控于总账，只能对总账作一些补充说明，无法独当一面地提供某一方面的会计信息。而且，明细账的数量也不可能设置得太多，级数也不可能设置得太多。同时，会计信息也显得不规范、不系统、使用起来更不方便。既使是这样，传统财务会计的核算系统仍难以满足管理的需要。例如，在成本核算上，若管理上需要既按品种，又需要按批次和步骤计算产品成本，传统的复式簿记系统就很难作到了。

2、账外设置一些备查簿、辅助账，以提供一些账内无法反映的管理所需要的信息。这种方法显然也只能解决个别问题，这些信息也不可能全面、系统。

3、在现行的复式簿记体系之外，另外建立有关的核算系统。如在传统财务会计的核算系统之外建立责任会计制度；在传统的成本核算体系之外建立标准成本核算体系；在全部成本法之外建立变动成本法核算体系等等。这些核算系统如实行所谓的“单轨制”，和主体的传统财务会计的核算系统相结合，则复式簿记系统势必会搞得十分复杂和十分混乱；如实行所谓的“双轨制”，复式簿记系统就不是一个整体，使复式簿记系统失去了全面、系统、综合、连续核算的固有优点。

可见，以上措施，仅仅是在不改变传统财务会计的核算系统的既有框架下尽可能地多附带提供一些管理所需要的信息。提供的管理信息仅属于一种财务会计信息的边缘性延伸。显然，这种做法实质上只是对传统财务会计的核算系统的一种修修补补，只能勉强提供一些零散的管理信息。

三、如何建立管理会计的基本核算系统

（一）为了便于建立管理会计的核算系统，必须改造传统的会计等式“资产＝负债＋资本”，建立新的会计等式“资产＝负债＋资本”仅仅是为传统的财务会计服务的。事实上这个等式仅仅是财务会计的一种人为的设定。因为资产并不等于“权益”（负债和资本）。资产和“权益”并不相等，而是正好相反，资产为正，权益则为负。资产和权益只是在绝对值上才相等。严格地说，应该是“资产＝－权益”。即“资产＋权益＝0”。

可见，资产和权益是一个整体，这个整体的值等于0。设资产和权益的和为x，则有：

x＝0

有了这个会计等式，就打破了“资产＝负债＋资本”的限制，使我们能够在新的会计等式下，构造管理会计的等式。

（二）只有“x＝0”才科学反映了会计对象的本质属性

1、只有以“x＝0”为基础才能科学解释借贷记账法的含义

借贷记账法的含义是什么，一直是一个不解之谜。以“x＝0”为基础，这个谜就能得到有效的破解。由于“x＝0”，x的任何变化都必然意味着以x的内部任何一个部分增加，必有另一部分减少。即“有增必有减，增减必相等”。借的含义实质上就是增加，贷就是减少。所以，“有借必有贷，借贷必相等”，实际上就是“有增必有减，增减必相等”。

2、“x＝0”科学反映了会计对象的本质属性

会计对象是什么？理论界有“再生产过程论”、“财产论”、“财富论”、“劳动量论”、“经济活动论”、“产权论”和“资金运动论”等观点。可谓众说纷纭，莫衷一是。但是应该说，这些观点都没有明显的不对，都是基本正确的。同时，这些观点也并没有太大的差异，其内涵是基本上是一致的。所不同的仅仅是观察的角度和措词。但是，这些观点有一个共同的缺点，就是仅仅反映了会计对象的表层意义，而没有反映会计对象的本质意义。

经济学是以“经济人假设”为前提的。经济学认为，经济人的一切行动都是为了经济利益。会计中的各种数据毫无例外地都反映着各种经济利益关系，因而会计对象就是经济利益。经济

利益由两个方面的的内容组成，一是正向的经济利益（资产），二是负向的经济利益（负债和资本）。对于一个企业法人来说，经济利益总是大小（绝对值）相等，方向相反，二者的和恒等于0。因为企业只是一个虚拟的“人”，而不是一个自然的“经济人”。它只是一个受托人（代理人），只是一个各种利益相关者的组织，只是一个各种利益关系的桥梁，本身关没有外在于各利益相关者的独立的经济利益。所以其经济利益的和恒等于0。

从法律关系来看，企业是一个设定的民事主体，拥有民事权利，同时承担民事责任。其民事权利和民事责任的和恒等于0。

企业经济利益的增加有如下几种情况：资产增加；负债减少（负向的经济利益减少，意味着企业整体的经增加）；资本减少（对所有者的责任减少，即负向的经济利益减少，同样意味着企业整体的经增加）。在借贷记账法里，这些变化都是“借”。因而借就是表示经济利益增加。相反，贷则表示经济利益减少。

（三）以“x＝0”为基础，建立管理会计的基本核算系统如前所述，企业的各种经济活动都必然涉及客体、主体和经济活动项目三个方面。会计对象是经济利益。相应地，会计需要对经济活动客体的经济利益、主体的经济利益和经济活动项目的经济利益进行全面的核算。传统的财务会计核算系统以“资产＝负债＋资本”为基础，只能从经济活动的客体的角度，对资产、负债和资本等三个方面对企业的经济活动进行分类核算。以“x＝0”为基础，就可以突破传统会计等式的局限，扩展会计核算系统，建立管理会计的核算系统。具体来说，我们至少可以建立以下三个会计等式：1、“客体的经济利益（资产、负债和资本）＝0”。2、“主体的经济利益＝0”。3、“各经济活动项目的经济利益＝0”。

四、管理会计基本核算系统的内容

一个完整的会计核算系统，应包括设置账户、复式记账和编制会计报表等部分。以“x＝0”为基础，可以建立以下两个管理会计的基本核算系统。

（一）责任会计基本核算系统

责任会计基本核算系统的会计等式是：

各责任中心的经济利益之和＝0

以下是假设的某公司根据其责任中心的划分情况设置的“责任账户”：财务部，采购部，仓库，A车间，B车间，销售部，A分公司，B分公司，工程部，科技开发部，人事部，后勤部，办公室，其他内部单位和企业总部。

以上账户是依公司的内部责任中心设置的。企业的全部经济利益就分布于这些责任中心中。这些账户的余额之和恒等于0。

除了这些责任中心外，企业还有众多的外部利益相关者。公司的各责任中心与各外部的利益相关者发生错综复杂的经济利益关系。我们也可以在各责任账户以外，单独设置外部利益相关者账户。这些账户有：政府、税务局、银行、股东、接受投资人、租赁关系人、顾客、供应商、捐赠关系人、委托受托人、社会公众、职工、其他外部人等。

这样，责任会计基本核算系统的会计等式也可以表述为：

公司分布于各责任中心的经济利益＋公司分布于各外部利益相关者的经济利益＝0

（二）经济活动项目会计基本核算系统

经济活动项目会计基本核算系统的会计等式是：

各经济活动项目中的经济利益之和＝0

企业的经济活动项目可划分为财务活动、主体作业活动和支持作业活动三类。

1、为了反映财务活动中的经济利益变动情况，可设置如下账户：货币收支、对外投资、筹资、购销往来、其他往来、租入租出、跨期摊配、评估、委托受托、分配、积累、其他财务活动。

2、为了反映主体作业中的经济利益变动情况，可设置如下账户：采购、生产、储存、运输、销售、清理、设备维修、其他主体作业。

3、为了反映支持作业中的经济利益变动情况，可设置如下账户：科技开发、人力资源管理、法律事务、质量管理、环保、综合管理、会议、差旅、公共关系、其他支持作业。

为了反映各项经济活动对公司经济利益的具体影响情况，上述的责任会计基本核算系统和经济活动项目会计基本核算系统中的各账户均可设置为以下的多栏式格式：

在上述格式的账户中，为了简化，没有设置借方和贷方栏。由于借为增贷为减，因而凡借方金额均以正数记入，凡贷方金额则加负号（“－”）记入。

假设某公司从A企业购入材料10000元,已经B仓库验收入库。可填制如下的记账凭证：

记账凭证

年月日凭证编号号

上述的责任会计基本核算系统、经济活动项目会计基本核算系统和财务会计的基本核算系统三者可以组成一个多维立体的会计核算系统。

为了综合反映各期间的经营管理状况，期末可编制各种管理会计的报表。

责任会计的会计报表有：各责任中心的财务状况表、各责任中心的收入费用表和各责任中心的现金流量表等。还可以单独编制各外部利益相关者的财务状况表、各外部利益相关者的收入费用表和各外部利益相关者的现金流量表等。

经济活动项目会计的会计报表有：各种作业的财务状况表、各种作业的收入费用表和各种作业的现金流量表等。

五、以管理会计核算为基础，构建管理会计学的内容体系

以管理会计核算为基础，以管理会计的信息处理和分析为主线，可以构建管理会计学科的如下内容：

（一）管理会计的基本理论

包括管理会计的学科属性、管理会计的对象、目标、职能、性态分析（成本性态分析、收入性态分析、资金性态分析等）原理、弹性分析原理、差异分析原理和指标分析原理等。

（二）决策会计

1、决策会计理论。包括决策分析原理、决策项目的设置、决策分析的表格法、决策分析的账户法、决策报表等。

2、短期经营决策。

3、长期投资决策。

（三）经济活动项目会计

1、经济活动项目会计核算基本原理。包括经济活动项目的分类、经济活动项目的账户设置、经济活动项目的业务处理、经济活动项目会计的报表编制原理等。

2、经济活动项目会计的日常核算。

3、经济活动项目会计的预测和预算编制。

4、经济活动项目会计的分析和考核。

5、经济活动项目会计专题。包括作业成本法、质量成本控制、人力资源会计、战略管理会计理论、环境会计等。

（四）责任会计

1、责任会计核算基本原理。包括责任中心的分类、责任会计的账户设置、责任会计的业务处理、责任会计的报表编制原理等。

2、责任预算的编制。

3、责任会计的日常核算。

4、责任中心的分析和考核。

5、责任会计专题。包括激励机制和业绩评价理论、ERP与目标成本法、ERP与预算管理、平衡记分卡等。

主要参考文献：

余绪缨. 管理会计学.北京：北京：中国人民大学出版社.1998

李天民. 现代管理会计学.上海：立信会计出版社.1996

潘飞. 管理会计.上海：上海财经大学出版社.2003

孙茂竹.管理会计的理论思考与架构.北京：中国人民大学出版社.2002.5

H·托马斯·约翰逊，罗伯特·S·卡普兰. 管理会计的兴衰.侯本领，刘兴云译.北京：中国财政经济出版社.1992

陶丘山.账户：会计对计量科学的重要贡献——论会计账户方法.湘潭大学学报.1999.4

陶丘山.试论现代会计的核算对象.财会月刊.2004.2

陶丘山.“资产＝权益”，还是“资产－权益＝0”，“资产＋权益＝0”？.财会通讯.2002.12

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CHAPTER 4 Cost Management Systems and Activity-Based Costing 4-A1 (20-30 min.) See Table 4-A1 on the following page. 4-A2 (25-30 min.) 1. Merchandise Inventories, 1,000 devices @ $97 $97,000 2. Direct materials inventory $ 40,000 Work-in-process inventory 0 Finished goods inventory 97,000 Total inventories $137,000 3. NILE ELECTRONICS PRODUCTS Statement of Operating Income For the Year Ended December 31, 20X9 Sales (9,000 units at $170) $1,530,000 Cost of goods sold: Beginning inventory $ 0 Purchases 970,000 Cost of goods available for sale $ 970,000 Less ending inventory 97,000 Cost of goods sold (an expense) 873,000

Gross margin or gross profit $ 657,000 Less other expenses: selling & administrative costs 185,000 Operating income (also income before taxes in this example) $ 472,000

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