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1、外文文献翻译原文：TheEvolvingRoleOfTheFinanceAndAccountingFunctionInChinaTheeconomyofthePeople’sRepublicofChina(China)hasbeengrowingatanexplosiverateforthelasttwodecades.ThisgrowthhasbeenfueledlargelybyexportstotheWest,especiallytheUnitedStates,whichisexperiencingagrowingtradeimbalancewithChina.
2、ButdespitethisemergenceofChinaasamajorplayerintheworldmarket,littleisknownaboutthemanagementaccountingtechniquesandcostingmethodologiesthatChinesecompaniesusetocosttheirproductsandmanagetheirfirms.Similarly,theroleplayedbythefinanceandaccountingfunctioninthesefirmsisn’twellunderstood,al
3、thoughbothareascansignificantlyimpactoperationsandaffectcompaniesthatworkwithorcompeteagainstthesefirms.Whetheryouarelookingtocompeteagainst,partnerwith,mergewith,orinsomeotherwaydobusinesswithaChinesecompany,understandingthesefactorscanhelpdeterminewhetherthatinteractionresultsinsucces
4、sorfailure.ManagementaccountinghaschangedtremendouslyinChinasince1979,whenthecountryopeneditsdoorstotheWest.Priortothattime,thecountryoperatedasaplannedeconomywherethepricesofeachcompany’sinputsandoutputs,aswellastheirproductiontargets,weresetbythegovernment.Strictlyspeaking,managementa
5、ccountingasaprofessiondidn’texistinChinabefore1979becausetheaccountingfunctionhadaverydifferentroleincompaniesundertheplannedeconomythaninamarketeconomy.Yetmanagementaccountingexistedinthesensethatthefunctionstypicallyperformedbymanagementaccountantswereperformedbyvariousdepartmentsinsi
6、deChinesecompanies,suchasthePlanningDepartment.Theroleofthefinanceandaccountingfunctioncanaffectacompany’sabilitytoimplementitsstrategy,planitsoperationseffectively,andachievedesiredperformanceresults.ExaminationofthedifferenceintheroleplayedbytheF&AfunctioninChinesecompaniesandinorgani
7、zationselsewherecanalsocontributetoimprovementinworldwidebestpractices.ThisarticleexaminesthereasonsforthedifferencesintheroleplayedbytheF&Afunction,howtherolehaschanged,andtheimplicationsforWesternorganizations.TheF&AFunctionunderthePlannedEconomyTounderstandthestateofmanageme
