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于增彪：疫情下，探析管理会计在企业中的应用（下）

2020-03-10

新冠疫情，让我国经历了前所未有的危机，它对宏观经济及微观经营主体的影响持续发酵，不少企业因此遭受到了严重的挑战，一些融资本身就较为困难的企业甚至面临倒闭的危机。中小企业，是国家经济的重要组成部分，邀财会行业大咖，寻企业解困之法，解企业燃眉之急——开元股份·恒企教育作为植根财会职业教育逾17年的教育机构，重担在肩。作为系列专访，开元股份·恒企教育将邀请10名行业大咖从财会行业趋势出发，为疫情下的中小企业财务管理，以及疫情下的财会从业人支招，共赢“战”疫！

<section><section><section><section><section><section><section><p style='margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; color: rgb(73, 68, 68); letter-spacing: 1px;'>新冠疫情，让我国经历了前所未有的危机，它对宏观经济及微观经营主体的影响持续发酵，不少企业因此遭受到了严重的挑战，一些融资本身就较为困难的企业甚至面临倒闭的危机。中小企业，是国家经济的重要组成部分，邀财会行业大咖，寻企业解困之法，解企业燃眉之急——开元股份·恒企教育作为植根财会职业教育逾17年的教育机构，重担在肩。</span></p></section></section><section><br/></section><section><br/></section></section></section></section><p style='margin: 0px 8px; padding: 0px 0px 0px 5px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; clear: both; min-height: 1em; text-indent: 0em;'><br/></p></section></section><p></p><section><section><p style='margin: 0px 8px; padding: 0px 0px 0px 5px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; clear: both; min-height: 1em; text-indent: 0em;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-align: left; text-indent: 28px; font-family: 微软雅黑; font-size: 14px; color: rgb(193, 129, 11);'><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>作为系列专访，开元股份·恒企教育将邀请10名行业大咖从财会行业趋势出发，为疫情下的中小企业财务管理，以及疫情下的财会从业人支招，共赢“战”疫！</strong></span></p></section></section><section><br/></section><p></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(73, 68, 68); letter-spacing: 1px; font-size: 16px;'>于增彪 </span></strong><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; color: rgb(73, 68, 68); letter-spacing: 1px;'>教授作为财务领域资深专家，为能将其想法更为全面展现，此次专访分成上下两篇推送。</span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; color: rgb(73, 68, 68); letter-spacing: 1px;'><br/></span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; color: rgb(73, 68, 68); letter-spacing: 1px;'>此前，于教授曾指出，通过70年积淀以及新时代宏观经济与微观组织的新需求，管理会计将“引爆”组织价值创造的潜能，其特点是所有组织都将应用和创新管理会计，在创造财务和非财务价值方面都取得显著成效。</span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; color: rgb(73, 68, 68); letter-spacing: 1px;'><br/></span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; color: rgb(73, 68, 68); letter-spacing: 1px;'>随着管理会计也出现细分行，他强调行业将会简化管理、简化管理会计应用，而行业管理会计可能成为软件、咨询等类似行业的商业模式。而作为财会人员应该深耕自己喜欢的行业，同时顺应时代及行业需求，不断学习来为自己增值，加快自身的成长速度。</span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><br/></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: center; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><img src='http://img.hengqijiaoyu.cn/jtgw/ueditor/20200310/ad19e29c039c4c398f28189405e48a8d.jpg' title='1583833665631022768.jpg' alt='1.jpg'/></p><p></p><section></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(73, 68, 68); font-family: 微软雅黑; font-size: 14px; letter-spacing: 0px; text-indent: 29px; text-align: justify;'>以下为专访实录：<br/></span></section><p></p><p style='margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;'><br/></p><p></p><section><span style='margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 1px; color: rgb(193, 129, 11); box-sizing: border-box !important; word-wrap: break-word !important;'><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; font-family: 微软雅黑; box-sizing: border-box !important; word-wrap: break-word !important;'>开元股份</span></strong></span><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; color: rgb(193, 129, 11);'><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; font-family: 微软雅黑; box-sizing: border-box !important; word-wrap: break-word !important;'>：</span></strong><span style='margin: 0px; padding: 0px; max-width: 100%; font-size: 14px; font-family: 微软雅黑; box-sizing: border-box !important; word-wrap: break-word !important;'>您对管理会计行业逐步出现了行业细分的趋势有什么看法？为此，对财会从业人员的职业规划有什么建议？</span></span></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; color: rgb(193, 129, 11); font-size: 14px; font-family: 微软雅黑;'><br/></span></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; word-wrap: break-word !important;'><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-family: 微软雅黑;'>于增彪教授</span></strong></span><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px;'><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑;'>：</span></strong></span><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px; text-indent: 0em;'>我同意这个观点。</span></section><section><br/></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px; text-indent: 0em;'>目前产品市场和行业划分越来越细分，财会行业也是如此，特别是在管理会计中这个特点更明显。也许有人会反驳说，财务会计信息主要是通用的三张报表（资产负债表、利润表和现金流量表），好像没有市场或行业细分的问题呀。不错，财务会计信息是通用的、是标准化的，但财务会计所反映的业务在不同行业、不同企业是不相同的，这在财务会计核算、在财务会计信息化过程中是必须考虑清楚的问题。</span></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px; text-indent: 0em;'><br/></span></section><section><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>强调行业特征和企业特征，对管理会计应用十分重要。</span></strong><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>换句话说，我们现有的管理会计知识和技能都是通用的，但如果应用到具体企业，首先要结合行业特征，然后结合企业实际情况，才有可能有切实可行的应用方案。</span></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'><br/></span></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>有人说，管理会计应用指引看上去都是“干巴巴的原则和条文”，没有办法实际应用。如此评论是不准确。其原因就是，应用指引就是通用的指引，只有结合行业和企业的特征，将那些“干巴巴的原则和条文”变成“活生生的行动方案”，才有可能应用到具体企业。</span><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px; text-indent: 0em;'>例如成本绩效考核需要制定标准成本指标，要考虑成本动因，但石油行业的钻井成本、采油成本、炼油成本，炼油产的吨钢成本，汽车厂家的单车成本，化肥企业每吨化肥成本等，都是截然不同的。</span></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'><br/></span></section><section><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; letter-spacing: 1px; font-family: 微软雅黑;'>根据这种趋势，我认为，财会从业人员应从两个方面做好自己的职业规划：</span></strong></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; letter-spacing: 1px; font-family: 微软雅黑;'><br/></span></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; font-family: 微软雅黑; font-size: 14px;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'></span><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>一是要把自己</span>“修炼成”行业专家</strong>，要像股市中的行业证券分析师一样，不仅懂得一般行业知识、行业的历史演变和现状、行业的法律法规和“犄角旮旯”奇闻轶事，而且在这个基础上能够<span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>对该行业发展和股价变化做出预测；</span></span></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; letter-spacing: 1px; font-family: 微软雅黑;'><br/></span></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; font-family: 微软雅黑; font-size: 14px;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'></span><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>二是</span>“业财融合”和“技财融合”</strong>，也就是把财务工作与企业业务活动，与企业技术的采纳、研发更新等紧密结合起来，从而发挥管理会计在降低成本、增加收入方面的作用。财会人员通过熟悉本行业的业务和技术成为真正的行业财会专家，其职业生涯就有了一个坚实的基础，既可以坚守，也可以向其他行业发展。</span></section><section><br/></section><section><br/></section><section><br/></section><p></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(193, 129, 11);'><span style='margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; word-wrap: break-word !important;'><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-family: 微软雅黑;'>开元股份：</span></strong></span><span style='margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 1px; font-family: 微软雅黑; font-size: 14px; box-sizing: border-box !important; word-wrap: break-word !important;'>“行业全财务管理会计”主打：商业、电子工业、酒店业、餐饮业、快消<span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>品、电子商务、物流业、房地产业、建筑施工业、机械制造业这</span>10个核心行业，<span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>您能否结合管理会计行业特点和亲身的经历，分享一下管理会计对于企业的重要性？</span></span></span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; font-size: 14px; font-family: 微软雅黑;'><br/></span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; word-wrap: break-word !important;'><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-family: 微软雅黑;'>于增彪教授</span></strong></span><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px;'><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px; font-family: 微软雅黑;'>：</span></strong></span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; font-size: 14px; font-family: 微软雅黑;'><br/></span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; font-family: 微软雅黑;'>前面提到，行业全财务管理会计是行业管理会计的升级版，落脚点还是行业。</span></span><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-indent: 0em; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>建议学员们选择一个自己喜欢的行业“深耕下去”，成为行业管理会计专家。我国管理会计基本上以制造业为基础，制造业管理会计最发达。</span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-indent: 0em; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'><br/></span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-indent: 0em; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>1988年，我应邀到甘亭柴油机厂调研，这是我第一次到企业调研。该厂属于制造业，从1972年建成到1979年一直亏损。地区领导准备关闭该厂，并将职工转行到煤炭企业，但职工不接受，因此，地区领导决定企业自负盈亏，政府不再干预，“自生自灭”。</span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-indent: 0em; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'><br/></span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-indent: 0em; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>该厂1980年实行“集中式两级核算”（也就是责任会计），到1980年扭亏为盈，此后，产值、利润连年增长，走上正常发展的轨道。其做法就是将车间作为承包单位，考核成本和内部利润，奖惩分明。这次调研印象深刻，真是没有想到管理会计能够创造价值，让濒临倒闭的企业起死回生的力道，由衷地敬畏管理会计。此后，在涿鹿化肥厂、在邯钢、在巨力索具、在天泽集团等制造业企业反复地验证当时的印象。</span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-indent: 0em; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'><br/></span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-indent: 0em; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>最近20年，我介入过行业远不止10个，体会是，</span><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-indent: 0em; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>受众可能有多有少，但每个行业都需要自己的管理会计，因为不同行业的管理会计应用有不同的“窍门儿”。</span></strong></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-indent: 0em; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'><br/></span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-indent: 0em; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>例如当企业设立虚拟的利润中心而又需要将利润中心的核算数据转换成实际财务报表数据时，化工行业与石油是完全不同的；又如编制预算，在石油行业关键因素是钻井进尺、采油产量、国际油价，在旅店业是价格折扣率和入住率，在长途客运行业则是实载率，诸如此类。</span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><br/></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; letter-spacing: 1px; font-family: 微软雅黑;'>有两点特别值得注意：</span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; letter-spacing: 1px; font-family: 微软雅黑;'><br/></span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; letter-spacing: 1px; font-family: 微软雅黑;'>一是强调行业将会简化管理、简化管理会计应用。</span></strong><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; font-family: 微软雅黑; font-size: 14px;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>我曾为一家火力发电公司做咨询，该公司有</span>20<span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>多家电厂，问卷发现：这些电厂在经营管理上相似度在</span>75%-85%之间，也就只有15%-25%的管理或管理会计是差别化，其他都相似，据此可以建立管理共享和管理会计共享的概念和实务，这在台塑的管理中可以得到某种程度的印证，对连锁店式的企业集团特别适用。</span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; font-family: 微软雅黑; font-size: 14px;'><br/></span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; font-family: 微软雅黑; font-size: 14px;'>二是行业管理会计可能成为软件、咨询等类似行业的商业模式。</span></strong><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; font-family: 微软雅黑; font-size: 14px;'>无论软件还是咨询或其他，只要做通一家企业的管理会计，就可以“克隆”到整个行业，我听到一个关于火锅店信息化的故事，说的是一家软件公司在一个中等偏下的城市，先做了一家火锅店的软件，然后<span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>将该软件推广到整个城市的火锅店，所谓</span>“<span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>做通一家，行业开花</span>”<span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>。还需要提到，行业是相对的，在</span>IT发达的今天也变得极其复杂，多个行业交织在一起，很难划分清楚，需要在实务上具体问题具体分析，用具体方案解决具体问题。</span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; text-align: center; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px; text-indent: 0em; text-align: justify; box-sizing: border-box !important; word-wrap: break-word !important;'> </span></p><p></p><section><section></section></section><p></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; font-family: 微软雅黑; font-size: 14px;'><br/></span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; letter-spacing: 1px; font-family: 微软雅黑;'>最后，于增彪教授认为，不管学历教育、非学历教育还是继续教育，在根本上都属于公益事业。按照我国传统，教育就是在积德行善，自觉地承担和履行社会责任。恒企教育将社会责任摆在首位，从学员的实际需要研发产品和设计课程，帮助学员在提升自身职业价值的同时，也为创造企业价值，为社会做出贡献。</span></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; letter-spacing: 1px; font-family: 微软雅黑;'><br/></span></p><p></p><section><img src='http://img.hengqijiaoyu.cn/jtgw/ueditor/20200310/970741314375454dbda1ae076b4e11df.jpg' title='1583833695319052055.jpg' alt='2.jpg'/></section><p></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; letter-spacing: 1px; font-family: 微软雅黑;'></span><br/></p><p style='margin: 0px 8px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; letter-spacing: 1px; font-family: 微软雅黑;'>而恒企教育推出的</span><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; font-family: 微软雅黑; font-size: 14px; color: rgb(255, 76, 65);'>“行业全财务管理会计”</span></strong><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; font-family: 微软雅黑; font-size: 14px;'>代表着我国管理会计继续教育的新潮流，对我国管理会计高端人才培养和企业管理会计应用都有极大的推动性作用，相信恒企教育将沿着既定的道路砥砺前行，不断研发适合学员、企业和社会需要的教育产品，创造自己的辉煌，为中国管理会计教育、应用和创新做出更大的贡献。</span></p><p></p><section><img src='http://img.hengqijiaoyu.cn/jtgw/ueditor/20200310/2cf016665e94485183bc392e567b5c6c.jpg' title='1583833710461033473.jpg' alt='课程海报.jpg'/></section><p></p><p style='margin-top: 0px; margin-right: 12px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; line-height: 25.5px; box-sizing: border-box !important; word-wrap: break-word !important;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-family: 微软雅黑; font-size: 14px;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>行业全财务管理会计课程</span></span></p><p><br/></p>