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论文编号：	13774
作者编号：	2320200652
上传时间：	2023/3/10 9:51:09
中文题目：	PG输配电设备制造公司责任会计的应用研究
英文题目：	Study on the application of responsibility Accounting in PG transmission and distribution Equipment Manufacturing Company
指导老师：	李姝袁跃华
中文关键字：	责任会计；责任中心；内部转移价格；责任预算；责任业绩考评
英文关键字：	Responsibility Accounting; Responsibility Center; Internal Transfer Price; Responsible Budget; Responsible Performance Appraisal
中文摘要：	随着全球新一轮科技革命和产业变革的深入发展，大国战略博弈进一步聚焦制造业上，而我国作为制造大国，在面临国内外工业生态坏境挑战的情况下，积极出台各项政策和措施，推动我国从“制造大国”向“制造强国”的转变。2015年5月我国正式提出《中国制造2025》三步走战略，规定到2025年迈入制造强国行列，到2035年达到世界制造强国中等水平。同时，提出改善管理体制、优化产业结构、构造创新体系、推动智能制造和促进绿色发展等相关措施。PG输配电设备公司作为制造型企业，在面对智能制造业发展的机遇和挑战时，需要建立一套有效的内部控制制度，完善管理会计工作与企业内部经济管理责任结合的会计体系。而责任会计作为企业内部管理的重要手段，通过对企业组织架构进行科学划分责任，制定奖惩规则，最终帮助企业实现战略目标。 本文在梳理责任会计相关理论的基础上，以PG输配电设备公司责任会计应用为研究对象，通过大量阅读国内外文献，采用理论与案例研究结合的方法，对公司责任会计现状进行深入剖析，探寻存在的问题并提出优化措施。在责任中心划分不合理，内部转移价格制定不完善，责任预算编制不科学和考评体系不健全的背景下，提出合理划分责任中心及权利、完善内部转移价格定价机制和决策机制、引入合理的责任预算编制方法和控制方法，同时通过细化财务和非财务考核指标、完善考核主体范围、调整考核周期及改进员工激励措施等建议，以期实现公司发展核心零部件产业制造和产品结构转型升级的战略目标。
英文摘要：	With the global development of a new round of technological revolution and industrial revolution, power strategy game further focus on manufacturing, and in China as a manufacturing power, in the face of the industry at home and abroad under the condition of ecological environment challenge, actively introduce policies and measures, promote our country from "manufacturing power" to "manufacturing power". In May 2015, China officially put forward the "Made in China 2025" three-step strategy, stipulating that by 2025, China will enter the ranks of manufacturing power, and by 2035, China will reach the medium level of world manufacturing power. At the same time, relevant measures are proposed to improve the management system, optimize the industrial structure, construct an innovation system, promote intelligent manufacturing and promote green development. PG transmission and distribution equipment company, as a manufacturing enterprise, needs to establish a set of effective internal control system and perfect the accounting system combining management accounting work with internal economic management responsibility when facing the opportunities and challenges of the development of intelligent manufacturing industry. As an important means of internal management of enterprises, responsibility accounting helps enterprises achieve strategic goals by scientifically dividing responsibilities into organizational structures and formulating rules of rewards and punishments. On the basis of sorting out the relevant theories of liability accounting, this paper takes the application of liability accounting in PG transmission and distribution equipment companies as the research object. By reading a large amount of domestic and foreign literature and combining theory with case study, this paper makes an in-depth analysis of the current situation of corporate responsibility accounting, explores the existing problems and puts forward optimization measures. In the center of the responsibility division is not reasonable, internal transfer price formulation science, responsibility under the background of budgeting and assessment system is not sound, put forward reasonable division of responsibility center and power, perfect internal transfer price pricing mechanism and decision-making mechanism, introduce reasonable responsibility budgeting method and control method, at the same time through the elaboration of financial and non-financial assessment indicators, improve the scope of assessment subject, adjust assessment cycle and improve employee incentive measures and other suggestions.In order to realize the development of core parts manufacturing and products of the company structure transformation and upgrading of strategic objectives.
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