Professional Standards for Management Accountants in the United States

Code of Professional Ethics for Management Accountants in the United States.

The "Code of Professional Ethics for Management Accountants" promulgated by the American Institute of Management Accountants in 1982 is the most complete regulation on the professional ethics of management accountants in the world.

Professional competence. Continuously strengthen their knowledge and skills to maintain a certain level of professional ability;

to perform their duties in accordance with relevant laws, regulations and technical specifications;

Prepare complete and clear reports and recommendations based on the analysis of relevant and reliable information.

Secrecy. Except as required by law, confidential information obtained in the course of work shall not be disclosed without approval;

Inform subordinates that they should pay attention to the confidentiality of information obtained in the course of their work, and supervise their behavior to ensure confidentiality;

It is forbidden to use or covertly use confidential information obtained in the course of work to seek unethical or illegal benefits for individuals or through third parties.

Honesty and integrity. to avoid conflicts of interest that may arise in fact or on the surface, and to advise parties to any potential conflicts;

not engage in activities that are morally detrimental to the performance of duties;

refusing to accept any gift, advantage or entertainment that influences or will affect them to act properly;

Do not actively or passively undermine the legitimate and ethical goals of the enterprise;

Identify and communicate with stakeholders the constraints and constraints that hinder reliable judgment or successful completion of business activities.

Inform favorable and unfavorable information and professional judgments and opinions;

Do not engage in or support any kind of activities that are detrimental to the company.

Objectivity. fair and objective exchange of information;

Honest and trustworthy, humanized and accurate.

Fundamentals of Management Accounting BAI.

Content and its status: du

Management accounting includes decision-making accounting and planning.

The basic content of the three items of DAO control accounting and responsibility accounting.

**Decision-making accounting is at the core of modern management accounting and is one of the key symbols of the formation of modern management accounting.

Planning control accounting is a management accounting subsystem that ensures the smooth achievement of its objectives.

The management accounting subsystem of responsibility accounting reflects the real performance of all relevant parties through the assessment and evaluation of the performance of their responsibilities, so as to mobilize the enthusiasm of all employees of the enterprise.

Management accounting, also known as "internal reporting accounting", is a management term. It refers to an accounting branch that uses the information provided by financial accounting and other materials to process, sort out and report through a series of special methods to improve the economic efficiency of the enterprise, so that the managers at all levels of the enterprise can plan and control the various economic activities that occur on a daily basis, and help the decision-makers make various special decisions.

1. Tube bai

The objectives of accounting are:

DU1, strengthen the internal management of the enterprise, improve the economic efficiency of services, DAO uses a series of back to the special way to answer the method, collect, summarize, analyze and report a variety of economic information, so as to make decisions and make decisions, formulate plans, control the business and evaluate the performance, in order to ensure that the enterprise improves operation and management, and improves economic efficiency.

2. On the basis of mastering the accounting ability, improve the expansion ability, master the basic theories, methods and techniques of management accounting, and have the ability to use economic information to make decisions, control, analyze and evaluate the business.

3. Long-term and continuous improvement of overall economic efficiency is the basic goal of strategic management accounting. The objective of strategic management accounting is the goal that plays a leading role in the network system of strategic management accounting, which is the beacon that guides the behavior of strategic management accounting, and is the driving force and behavioral standard for the operation of the strategic management accounting system.

4. Providing comprehensive internal and external information is the specific goal of strategic management accounting. Collect, collate and analyze internal and external environmental data and information related to enterprise operation through statistical and accounting methods; Provide as much effective internal and external information as possible to help enterprises make strategic decisions.

2. Management accounting refers to a branch of accounting in which accountants use the information provided by financial accounting and other materials to process, sort out and report through a series of special methods to improve the economic efficiency of enterprises, so that managers at all levels of enterprises can plan and control various economic activities that occur on a daily basis and help decision-makers make various special decisions.

1) General Accounting Standards for Business. It mainly solves the processing of common banking business in various industries, such as monetary assets, accounts receivable and other businesses.

2) Accounting Standards for Special Operations. It mainly solves the accounting treatment of special businesses such as foreign currency business and leasing business.

3) Accounting Standards for Financial Statements. Standardize the methods of preparing the main accounting statements of enterprises and the standards for information disclosure.

Each specific accounting standard generally consists of seven parts: introduction (scope of the standard), definition (the concept involved in a standard), general recognition principles, general measurement methods, general reporting principles, general reminders, and supplementary provisions (right of interpretation and effective date).

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It shouldn't be right.

1. The development time of management accounting is shorter than that of financial accounting, and there is no generally accepted accounting standard.

2. The service object of management accounting is the management of the enterprise, and the goal is to improve the management level of the enterprise, and there is no need to disclose it to the public, so there is no need for recognized standards.

3. The methods used in management accounting are more flexible than financial accounting, so they are not subject to generally accepted standards. However, management accounting also has basic business qualities and ethical requirements.

I believe that the statement that "financial accounting and management accounting are subject to the constraints and guidance of generally accepted accounting principles or accounting standards, although they serve different audiences", is correct.

That's right, whether it's financial accounting or management accounting, even if you come up with cost accounting and payable accounting, it belongs to the category of big accounting, and it only belongs to the internal subdivision of accounting.

This statement is true. Be bound and guided.

Basic Features of Management Accounting:

Serve the internal management of the enterprise;

flexibility and diversity of methods;

future-oriented temporal characteristics;

Accounting information is not subject to accounting standards;

Pay attention to the problem of human behavior.

Management accounting does not need to comply with the accounting standards for business enterprises, and the corresponding accounting methods can be determined according to the needs of financial management.

Accounting practitioners, regardless of their status and position, should abide by the Accounting Law.

The Accounting Standards for Business Enterprises are the rules that regulate the accounting of enterprises, and the implementation body is the enterprise, not the accounting.

In order to meet the actual needs of the development of China's enterprises and capital markets, and to achieve the continuous convergence of China's accounting standards for business enterprises and international financial reporting standards, the Ministry of Finance decided to amend Item 5 of Article 42 of the Accounting Standards for Business Enterprises - Basic Standards to read: "(5) Fair value. Under fair value measurement, assets and liabilities are measured at the amount that market participants would have received or paid for the transfer of liabilities in the orderly transactions that occurred on the measurement date.

This decision shall come into force on the date of promulgation.

Accounting Standards for Business Enterprises - Basic Standards" shall be revised accordingly and re-promulgated in accordance with this decision.

Accounting Standards for Business Enterprises – Basic Standards.

On February 15, 2006, the Ministry of Finance promulgated Decree No. 33, which came into force on January 1, 2007. Amended on July 23, 2014 in accordance with the Decision of the Ministry of Finance on Amending the Accounting Standards for Business Enterprises - Basic Standards).

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Content of the GuidelinesChapter 1 Guidelines.

Article 1 In order to standardize the accounting confirmation, measurement and reporting of enterprises and ensure the quality of accounting information, this standard is formulated in accordance with the Accounting Law of the People's Republic of China and other relevant laws and administrative regulations.

Article 2 This Code applies to enterprises established within the territory of the People's Republic of China, including companies, the same below

Article 3 The accounting standards for business enterprises include basic standards and specific standards, and the formulation of specific standards shall follow these standards. Article 4 An enterprise shall prepare a financial accounting report (also known as a financial report, the same below). The objective of the financial accounting report is to provide the users of the financial accounting report with accounting information related to the financial situation, operating results and cash flow of the enterprise, reflect the performance of the fiduciary responsibility of the management of the enterprise, and help the users of the financial accounting report to make economic decisions.

Article 5 An enterprise shall carry out accounting confirmation, measurement and reporting of its own transactions or events.

Article 6 The accounting confirmation, measurement and reporting of enterprises shall be based on the premise of continuous operation.

Article 7 An enterprise shall divide the accounting period, settle the accounts in installments and prepare the financial accounting report. The accounting period is divided into annual and interim periods. An interim period is a reporting period that is shorter than a full fiscal year.

Article 8 The accounting of an enterprise shall be measured in monetary terms.

Article 9 An enterprise shall carry out accounting confirmation, measurement and reporting on the basis of accrual accounting.

Article 10 An enterprise shall determine the accounting elements in accordance with the economic characteristics of a transaction or event. Accounting elements include assets, liabilities, owners' equity, revenue, expenses, and profits.

Article 11 Enterprises shall adopt the method of credit and loan bookkeeping for bookkeeping. Accounting statements for inflows and outflows.

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