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Recent，For promoting units (including enterprises and administrative institutions，Same below) Strengthen management accounting work，Improve internal management level，Promoting economic transformation and upgrading，According to the "Accounting Law of the People's Republic of China"、"Guidance Opinions of the Ministry of Finance on the Construction of Management Accounting System" (hereinafter referred to as "Guidance Opinions"), etc.，The Ministry of Finance issued the "Basic Guidelines for Management Accounting" (Caixin [2016] No. 10，The following referred to as "Basic Guidelines")，Summary and refine the goal of management accounting、Principles、Elements and other content，To guide the management accounting practice with the guidance unit。The relevant person in charge of the Accounting Department of the Ministry of Finance was interviewed by reporters。

Q: What is the significance of the release of "Basic Guide"?

Answer: "Basic Guide" is an important document in the process of management accounting development in my country，It is of great significance for its formulation and release。

First, it is conducive to strengthening the construction of management accounting guidance system。"Guidance Opinions" clarified the "4+1" system that promoted the construction of the management accounting system，that is，Construction of theoretical system、Construction of Guiding System、Talent Team Construction、Information system construction plus consulting service market construction。The construction of the guidance system is one of the important tasks determined，Formulation of basic guidance is an important content of the Sky bet app download guidance system，The role of formulating application guidelines and case demonstrations，Framework design of application guidelines、The system building of the case library will be expanded according to the "Basic Guideline"。but，Different from the basic guidelines for corporate accounting standards，Basic guidance of management accounting is just a summary of the general laws and basic understanding of management accounting，Do not provide a basis for processing the new problem that has not been described in the application guidelines。

Second, it is conducive to strengthening unit management accounting work。Basic guidelines summarize on the basis of management accounting application practice、Refinement forms generally applicable guidance standards，Clarified the goal of management accounting、Principles and elements，It is a unit (including enterprises and administrative institutions) comprehensively and accurately understand management accounting、Scientific system application management accounting provides basic framework and direction。

Third, it is conducive to promoting the development of management accounting theory。Basic guidance builds a framework of management accounting concept，Unified understanding of all parties，Coordinated opinions of all parties，To guide the theoretical research of the accounting theoretical industry，Construction of the theoretical system with Chinese characteristics management accounting theoretical system provides a powerful system guarantee。

Q: What is the process of drafting and publishing "Basic Guidelines"?

Answer: After the "Guidance Opinions" is issued，We immediately launched the research and formulation of the management accounting guidance system，The system combed relevant information at home and abroad，Adhering to the spirit of scientific democratic decision -making，Multiple investigations、Symposium，Live for nearly two years，Develop cycle long、Strict and complete procedures、Broadly for Sky Bet comments，Roughly four stages:

The first stage，Study and drafting stage。We launched the "Basic Guide" drafting work in October 2014，System combing on related information at home and abroad，Utilize preliminary research results，Explore the frame structure of the "Basic Guidelines"，Refine the core content of the basic guidance。immediately，Organization experts have conducted multiple discussions，Group strategies，Baggle widely，Based on this，Draft of "Basic Guidelines" formed。

The second stage，Form the discussion draft stage。At this stage，We borrowed from the management accounting concept framework research project results of the special issues of management accounting development planning in our ministry，and multiple discussions，Listen to other special research group、The Department of Management of the Ministry of Finance The School of the Finance and Accounting of the Ministry of Finance and the joint research team and other opinions; go to Shanghai、Zhejiang、Guangdong and other places，Deep Hair、Huawei and other companies conducted field investigations;、American Management Accounting Professional Group，Start a special discussion on the basic guidance of management accounting，and exchanged opinions on the main problems of "Basic Guidelines" with the International Accountant Federation (ifac)，Raise global consensus on related content; solicited all management accounting consulting experts and accounting departments，further improved according to the feedback，Discussion draft formed "Basic Guidelines"。

Third stage，Public Soliciting Opinion Phase。We need to modify and improve the discussion draft according to feedback and practice，On the basis of this, a draft of soliciting opinions for the basic guidance of management accounting，issued on December 29, 2015，Public comments from the society，The deadline for soliciting opinions is March 31, 2016，At the same time，Special opinions from relevant units in Sky Bet the ministry。other，Go to Shanxi、Hebei conducts special investigations and discussions，With the help of the China General Accountants Association, I heard the opinions of some enterprises' financial executives。As of March 31, 2016，I received a total of from the relevant ministries and commissions、Relevant units in the ministry、Local Finance Department Bureau、Specialist Office of various places、University、Enterprise、Consultation service agency、89 parts of personal opinions。Overall，Everyone unanimously supports the Ministry of Finance to release the "Basic Guidelines" as soon as possible，Guidance Unit Management Accounting Practice，and generally recognize the target of the solicitation draft、Principles、Elements and other content，Basic framework and main content with factors as the main body; at the same time，I hope we will quickly promote the management of management accounting application guidelines and case library construction。

Fourth stage，Send the review stage。We carefully organized the feedback、Research，After modification and improvement，Organize expert discussions again，On some key issues, I listen to the opinions of experts in the industry。After the opinions of all parties，Hold the Affairs Association for discussion and study again，Published by the leaders of the newspaper department。

Q: What is the framework and main content of "Basic Guide"?

Answer: Current，Basic guidelines for management accounting in international and domestic non -forming management accounting can be used for reference、Reference。To ensure the strictness and scientificity of the frame structure of the Basic Guide and its core content，Our management accounting at home and abroad、Financial Accounting、The conceptual framework of the internal control system or specifications, as well as the system comparison and combing of related works，and listen to colleges and universities Sky bet app download extensively、Research Institutions、Enterprise、Administrative Institutions、Consultation service agency、Foreign management accounting professional group、Management Accounting Consultation Expert、Management Accounting Research Group and other parties。

On the basis of in -depth research and absorbing opinions from all parties，A target is formed in "Basic Guidelines"、Principles、Basic framework for elements，and laying the chapter with the elements as the main line。Chapter 1 is the General Principles，Including the basis of the formulation of "Basic Guidelines"、Applicable range、Management accounting target、Principles、Elements and other content; Chapter 2 to 5 of the application environment proposed in the general rules、Management Accounting Activities、Tool method、The four management accounting elements of information and reports have been launched; Chapter 6 is the attachment，Including the interpretation rights and implementation date of "Basic Guide"。From the perspective of public feedback，All parties generally recognize the framework and main content of the "Basic Guidelines"，Think of its logic is clear and complete，Content science and pragmatic，The key is clearly prominent，It has guiding significance for the application management accounting of the unit system。

Q: How to understand the inherent logic relationship of the four elements in the Basic Guide?

Answer: "Basic Guide" summarizes the application environment、Management Accounting Activities、Tool method、Information and reporting four management accounting elements。These four elements constitute an organic system for managing accounting applications，The unit should be based on the analysis and management accounting application environment，Reasonable use of management accounting tool method，Comprehensively carry out management accounting activities，Provides useful information，Generate management sky bet login accounting report，Support unit decision，Promoting the unit to realize strategic planning。

where，Management accounting application environment is the basis for Sky bet app download unit application management accounting。Unit application management accounting，First of all, we should fully understand and analyze its application environment，Including internal and external environment。The internal environment mainly includes the value creation mode related to the construction and implementation of management accounting、Organizational structure、Management mode、Resource、Information system, etc.; The external environment mainly includes the domestic and foreign economies、Law and other environments。

Management accounting activities are the specific development of the unit's management accounting work。On the basis of understanding and analyzing its application environment，The unit shall embed the management accounting activities into the plan、Decision、Control、Evaluation and other links，Forms a complete management accounting closed loop。

Management accounting tool method is a specific method for achieving management accounting goals，It is a strategic map adopted by the unit's application management accounting time、Rolling budget management、Operation cost management、The analysis of the current profit、Balanced score card and other models、Technology、Uniform referred to the process。

Management accounting information is the financial information and non -financial information used in the process of carrying out the management accounting activity，is the basic element of the management accounting report。Management Accounting Report is an important manifestation of the results of management accounting activities，It aims to provide information on the reporting user that meets the information required for management，It is the specific presentation of the development of management accounting activities and effects。

Q: Is "Basic Guide" enforced?

Answer: Basic guidelines are designed to guide Sky bet app download unit application management accounting，Do not require forced execution，The reason is: the internal management needs of the main service unit of management accounting，It is a matter internal in the unit，Management accounting application more needs to rely on the unit to play subjective energy，The Publishing Guidelines issued by the Ministry of Finance mainly played a promotion function，Guide unit system application management accounting，Optimize resource allocation，Improve value creation ability; at the same time，The personalized characteristics of management accounting are clear，The industry is different in the industry、Different scale、Different development stage，The specific application of management accounting is also different，Need the unit according to your own situation，Adactions to local conditions，"Basic Guide" is a summary of the general law of management accounting applications、Refine，Guiding role for unit application management accounting，instead of making restrictions，Better applied to the flexible application of the unit。

The reason why the government formulates and publishes a guidance system including basic guidelines，On the one hand, it is an important measure for the government's active service market demand; on the other hand, to give full play to government advantages，Coordinating opinions，Integrate the strength of all parties，Social resources，convenient and efficiently promoting the application of management accounting。