Study On The Development Of Management Accounting In Vietnam

After many reforms of the accounting system,under the requirements of market economy and globalization,the Vietnamese government amended the accounting system according to the international accounting standards and the needs of national development.As a result,the management accounting system appeared in Vietnamese enterprises.The management accounting,the Vietnam accounting law in 2003,was officially recognized as part of the law.The purpose of this paper is to provide theoretical basis for Vietnam's management accounting,clarify the factors that influence the development of management accounting in Vietnam further,and provide countermeasures for promoting the healthy development of Vietnam's management accounting.The theoretical significance of the research: developing Vietnamese management accounting theory;expanding the application scope of management accounting theory;the practical significance lies in improving the internal control and decision-making methods of enterprises,and providing reference for Vietnamese enterprises to build their own modern management accounting system.The research contents are as follows: the first part defines the concept of management accounting,and summarizes its characteristics.Based on contingency theory,principal-agent theory,behavior theory and organization theory,the paper studies the characteristics of management accounting.The second part is the overview of Vietnam's management accounting system and management accounting enterprise application status,based on the results of 57 effective questionnaires,from the prediction and decision-making,cost control,comprehensive budget,performance evaluation and other aspects of analysis.The third part is the summary of the existing problems: Vietnam management accounting management accounting system is not complete;the quality of accounting personnel management needs to be improved;the enterprise management personnel management accounting management accounting consciousness is weak;the informationization level is low;the theory of management accounting research and practice,and from the two aspects of specific factors inside and outside of Vietnam launched management accounting discussion.The fourth part selects the experience of the development of management accounting in the United States,France,Japan and China for reference.The fifth part puts forward the countermeasures and suggestions of Vietnamese enterprises the development of management accounting: accounting management system characteristics;enhance the professional quality of accounting personnel training management;enterprise management personnel management accounting consciousness;improve the level of information management accounting;strengthen the inspection of the management accounting theory in practice.According to the research results,the following conclusions are drawn: compared with western countries,Vietnamese enterprises use the technology of management accounting more simply and more conservative and traditional ways,which do not play the role of management accounting.Therefore,we should attach importance to the study of two aspects of the theoretical system and practice of management accounting in Vietnam.