<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; 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;'>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><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%; text-indent: 28px; font-family: 微软雅黑; font-size: 14px; 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;'><br/></strong></span></p><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%; text-indent: 28px; font-family: 微软雅黑; font-size: 14px; 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;'>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><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%; text-indent: 28px; font-family: 微软雅黑; font-size: 14px; 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;'><br/></strong></span></p></section></section></section></section><p><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;'>&nbsp; 今天邀请的是北京工商大学商学院讲师、硕士生导师以及兼任多家公司财务顾问和战略顾问的</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: 16px;'>于上尧</span></strong><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></section><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, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, 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, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, 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;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>他表示，此次疫情的爆发给企业的经营发展带来了难以忽视的困境与挑战，同时也暴露出企业种种问题，而这些问题都是灾后企业的管理会计建设需要特别注意的方向。而<strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>财会从业人员在管理会计的浪潮中要特别注重搭建自己的能力体系</strong>，以自己的业务范围为抓手，将自己的专业能力向企业的上下游产业延伸，搭建既有专业深度，又有产业链广度的复合知识体系；同时，也要积极提升理论基础，培养实训、实战能力，才能游刃有余地实现</span>“会计参与决策”这一管理会计最基本的设想。&nbsp;</span></p><section><img src='http://img.hengqijiaoyu.cn/jtgw/ueditor/20200313/3897ec9c37d94c6ebb12498653f29150.jpg' title='1584087039391014915.jpg' alt='海报.jpg'/><br/></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; font-family: 微软雅黑; font-size: 14px; text-indent: 28px; box-sizing: border-box !important; word-wrap: break-word !important;'>以下为专访实录：</span><br/></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; font-family: 微软雅黑; font-size: 14px; text-indent: 28px; box-sizing: border-box !important; word-wrap: break-word !important;'><br/></span></section><section><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-size: 14px; font-family: 微软雅黑; box-sizing: border-box !important; word-wrap: break-word !important;'>从管理会计的角度上看，您认为应该如何帮助企业防范这样的风险，让企业尽快走出疫情带来的困境呢？</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; font-size: 14px; 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;'><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;'>于上尧</span></strong><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;'>先生</span></strong><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></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-size: 14px; 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;'><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 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;'>从风险管理的角度来看，此次疫情显然应归属于全国、甚至是全球企业共同面临的系统性风险，这类风险通常是无法分散、无从逃避，有时甚至是不可预知的。当然，疫情的爆发极大地改变了企业的经营状态，使得企业的问题更容易暴露出来。</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; font-size: 14px; 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-size: 14px; font-family: 微软雅黑;'>除了疫情导致的不可抗的停产、停工外，某种程度上，企业的危机是之前不恰当的经营管理留下的隐患，而疫情仅仅是导火索。当然，大量企业集中暴露出诸多共性困难，这本身就是问题所在，也是灾后企业的管理会计建设需要注意的方向。</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-size: 14px; 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; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>疫情是突发的系统性风险，事实上，把它称之为负面的外部冲击更为合适。疫情总会过去，但在企业经营过程中，类似的负面冲击依然有可能发生。尽管无从逃避、不可预知，但从事先充分准备和事后积极应对的角度讨论企业的生存之道依然是有意义的。</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><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;'>如果企业本身就存在诸多隐患，在正常的环境下生存也许没问题，一旦环境恶化，就很容易陷入危机；但如果之前经营规范、各项制度科学合理，有充分的危机应对预案并准备了足够的备用资源，此次危机中受到的影响可能就更小，甚至变危为机，找到新的增长点也未可知。</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-size: 14px; 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;'>所以，<strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>应对以疫情为代表的负面冲击，首先需要企业加强自身建设</strong>。企业的财务制度是否健全，内部控制是否充分，主营业务是否健康，这次危机给出了最直接的答案。我们常说</span>“潮水退去之后才知道谁在裸泳”，同样的，危机到来之后，才知道哪些公司真正把管理会计的思想用到了企业经营的实处，哪些企业只是在叶公好龙。</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;'><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;'>当然，事后谈这些“远水解不了近渴”，针对这次疫情，建议企业从以下几个方面展开行动，因为不同企业面临的具体情境千差万别，在这里我只能概要地说一下总体思路，具体行动要结合企业的现实状况展开。</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-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>一、知已知彼，对企业的业务进行重新评估</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;'>。此时，不要再考虑所谓的年度计划、利润目标之类，应以充分谨慎的态度对企业未来两三个月的业务进行清晰的画像，这是接下来企业所有行动的基础。</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-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>二、进行企业的极限生存能力测试。</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;'>在最谨慎的情况下，公司还有多少资源可以自由支配，公司的资金及其他资源足够支撑多久，说得难听一点，做好死亡的倒计时。对这一致命问题有了清醒的认识，接下来的一切行动也就有了明确的时间节点。危机对应中，及时是非常重要的一个要求。</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-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>三、进行业务转“危”为“机”的探索。</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;'>这可能会被认为是一句毫无意义的废话，转“危”为“机”哪有这么容易？事实上，是存在这样的机会的，你只要认识到，面临危机的不只是你自己。仔细想一下，现在你所在的单位是否依然会坚持之前的原则？比如付款条件、供货价格、核心资源封锁……为了及时回款，你愿意放弃什么？为了顺利销售，你又愿意付出什么？其他企业也是一样的。在危机中，更容易拿到正常情况下合作伙伴不愿提供的优惠条件。</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-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>四、商业模式升级。</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;'>危机并不会导致需求的消失，只是将其转移到其他更为“安全”的渠道。线下渠道能否转为线上？原来的消费者有没有可能成为新的分销节点？</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;'>最后，强调一点，企业经营是一场马拉松而非一百米短跑，从长远来看，安全比收益要重要得多。能把日子过好是本事，能度过苦日子更见能力。未来的企业经营过程中，风险和收益一定要匹配！这句话只有在风险真的近在眼前的时候我们才能认识到它的正确性。比如， “拆东墙补西墙，墙墙有洞墙不倒”往往被当作高明的现金管理手段；而眼下，如果当初不那么冒险，不过份追求现金的使用效率，多预留一点闲置资金，是多么幸福的一件事啊！</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;'>&nbsp;</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;'><br/></span></section><section><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;'><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>您认为目前我国企业管理会计实施处于一个怎样的阶段</span>/水平？应该如何在大量的中小企业开展管理会计呢？</span></span></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(193, 129, 11); letter-spacing: 1px; font-family: 微软雅黑; font-size: 14px;'><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;'>于上尧老师：</span></strong></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-size: 14px; 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;'>包括管理会计理论在内，管理学上的理论往往是落后于实践的，理论的发展经常是沿着</span>“从实践中来，到实践中去”的路径演绎。在理论发展的最初阶段，往往还未形成关于特定理论的明确内涵和外延，企业家和管理者们通常凭借“这样做是对的”的管理直觉（顺便说一句，这种管理直觉是非常宝贵的，某种程度上，它的重要性甚至超过从课堂学到的专业知识）行事，并取得了引人注意的经济效果。</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;'><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;'>此时管理理论处于“太上，不知有之”的状态。随后，理论界将观察到这种优异的经济表现，进而探索其原因，将实践中的管理直觉具象为特定的理论，并加以丰富和扩展，形成能够指导企业实践的专业工具和方法（这种工具和方法往往对复杂的理论进行了充分的简化，使之容易理解并可操作，但不可避免地会损失部分关键的要素），所谓“亲而誉之”。最后，理论界和实务界相互促进，将理论重新应用于实践，并在实践的过程中对理论进行再次的提炼和升华。</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;'><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;'>沿着这条路径来判断，我国的管理会计处于由第二阶段到第三阶段转变的阶段，一方面，受益于“大、智、移、云”等新技术的快速发展，基于管理会计理论的新工具、新方法不断涌现；另一方面，实务界也充分地认识到了学习和应用管理会计理论的重要性，也在积极推动我国管理会计理论的落地工程。</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;'>当然，这其中蕴含着巨大的经济利益必然会吸引一部分投机分子，他们在没有充分掌握管理会计核心理论的前提下盲目误导实践，给企业带来损失，导致了实务界对于管理会计理论存在“畏之、侮之”的情绪。因此，正本清源也是我国管理会计实践必经的一个阶段，这个阶段之后，理论界和实务界对于管理会计的认识将上升到一个新的水平。</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-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>中小企业应用管理会计理论，最关键的一点在于因地制宜。</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;'>事实上几乎所有会计理论的发展对于会计主体都包含了典型企业的假定。所谓的典型企业往往指的是采购、生产、销售流程齐全的工业制造企业。与之相对应的，管理会计的工具在这类企业中应用的效果也最好。而中小企业由于缺少经典理论和工具发挥作用的一个或几个必要条件，如果生搬硬套，要么效果不好，要么成本太高。</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;'>因此，大企业行得通的方法小企业未必适用，中小企业在开展管理会计工作时，一定要脚踏实地，对于那些言必称BAT的团队，履历吓人而综合能力“感人”的专家，趁早远离！</span></section><section><br/></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;'><br/></span></section><section><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%; 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%; letter-spacing: 1px; 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;'><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;'><br/></span></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%; font-family: 微软雅黑; box-sizing: border-box !important; word-wrap: break-word !important;'>于上尧老师：</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; font-size: 14px; font-family: 微软雅黑;'>关于管理会计的行业细分，个人认为可以从两个角度来理解。</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-size: 14px; font-family: 微软雅黑;'><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;'>首先，会计工作是天然地具有行业属性的，管理会计的知识、方法和工具的应用同样具有行业特点。</span></strong></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;'>部分会计从业人员在选择会计专业时看重的是其就业面广，毕竟，哪家单位不需要会计呢！而事实上，随着工作经验的积累，大家会越来越发现，政府和企业的会计是不一样的，金融企业和非金融企业的会计也是不一样的，流通企业和制造企业的会计同样也是有区别的。</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><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;'>从这个角度来看，如果管理会计工具和方法不能体现出行业特点，适用性必然有限。此外，新技术的广泛应用使得我们掌握工具和方法越来越容易，当工具不再成为障碍之后，对行业的理解和认知将是财会从业人员价值的重要表现方式，这也是近年来业财融合被广泛推崇的重要原因之一。</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;'>三十年前，懂英文，做翻译是一份相对不错的工作，而今天，提供简单口语沟通的翻译工作显然已经不再具有吸引力，怎么办？要么在英文上深入下去，成为语言学专家，要么与行业结合起来，能够在英文环境下从事更专业的工作。管理会计也同样如此，要么做深，要么成为行业专家，而对绝大部分财会从业人员而言，成为行业专家显然是可行性更高的方案。</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><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;'>其次，管理会计工作的行业细分并不意味着以邻为壑。</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; font-size: 14px; letter-spacing: 1px; font-family: 微软雅黑;'>举一个简单的例子，你所在的单位可能是一家制造企业，但原料供应商既有可能是工业企业，也有可能是农业企业；客户有可能是制造企业，也有可能是流通企业，还有可能是个人消费者；同时，企业经营过程中还会与政府、金融、物流等组织产生联系。管理会计的兴起越来越需要财会人员具有跨部门，甚至跨组织的沟通协调能力，这种能力绝非仅仅掌握特定行业适用的管理会计工具。</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; font-family: 微软雅黑; font-size: 14px; letter-spacing: 1px;'>基于以上两点，建议财会从业人员在管理会计的浪潮中要特别注重搭建自己的能力体系，以自己的业务范围为抓手，将自己的专业能力向企业的上下游产业延伸，搭建既有专业深度，又有产业链广度的复合知识体系。事实上，也只有做到这一步，才能游刃有余地实现“会计参与决策”这一管理会计最基本的设想。</span></section><section><br/></section><section><section></section></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;'></span><br/></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;'>为能满足细分行业人才需求，开元股份</span>·恒企教育经过多年潜心钻研以及技术升级，重磅推出</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;'>的行业领先概念，并将全线产品同步升级为“行业全财务管理会计”，该产品<span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>主打</span><strong style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>“财务会计+财务管理+管理会计”</strong>的全财务概念，采用了“基础+实训+实战”进行课程设计，细分30个热门行业，帮助学员制定个性化终身学习培养方案。</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;'><br/></span></span></section><section><img src='http://img.hengqijiaoyu.cn/jtgw/ueditor/20200313/a86c32e667ca4ee0b3c63dd8c156b0a4.jpg' title='1584087104100063831.jpg' alt='2.jpg'/></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></span><br/></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;'>对于这一举措，于少尧表示非常赞成，他认为将管理知识应用于企业经营一般需要经历</span>“理论——方法——工具——实践”的过程<span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>，其中，实践是最为重要的一环，也是对学习成果最直接的检验。同时，他指出，行业管理会计细分后，既可以做深，也能按行业做宽，为提供给学员（广度</span>X宽度）的知识面<span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>，倡导持续提升的终身学习理念，赋予了学习的第三个维度</span>——高度，形成了（广度X宽度X高度）的立体的学习体系。<span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>最后，于上尧老师表示教育是一个令人钦佩的事业，也希望能与恒企教育这样的企业共同为学员实现蜕变。</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; 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;'><br/></span></span></section><section><img src='http://img.hengqijiaoyu.cn/jtgw/ueditor/20200313/179e0a1414f546ba8e97e9f66c1004fe.jpg' title='1584087086059023261.jpg' alt='课程海报.jpg'/></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></span><span style='margin: 0px; padding: 0px; max-width: 100%; font-family: 微软雅黑; font-size: 14px; letter-spacing: 0.544px; box-sizing: border-box !important; word-wrap: break-word !important;'>行业全财务管理会计课程</span></section><section><span style='margin: 0px; padding: 0px; max-width: 100%; font-family: 微软雅黑; font-size: 14px; letter-spacing: 0.544px; box-sizing: border-box !important; word-wrap: break-word !important;'><br/></span></section><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, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, 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; 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;'>未来，相信开元股份</span>·恒企教育将继续秉持教育初心，坚守教育本质，充分发挥企业的自身优势，<span style='margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;'>把经验传递给更多有梦想的财会专业人士，从而打造更多适应现代经济社会发展的优质财会精英。</span></span><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;'></span></p><p><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;'><br/></span></span></p></section></p><p><br/></p>