论管理会计范式的形成规律
发布时间：2018-08-29 13:47
【摘要】：中国的管理会计范式是与中国经济发展的情境相适应的。在特定的情境状况下,管理会计的导入与变迁具有内在的客观规律。"自上而下"或"自下而上"的管理会计导入,以及不同情境特征下的管理会计变迁,离不开概念扩展与制度建设的发展路径。通过总结和提炼导入环境下的管理会计范式规律,有助于企业选择情境嵌入或情境依赖的管理会计应用模式;通过变迁环境下的管理会计范式认知,有助于构建管理会计的指南或指引。管理会计体系的构建,需要加强管理会计范式形成规律的研究或探讨。在经济新常态的市场环境下,认识和把握管理会计范式的形成规律是全面推进中国特色管理会计体系建设的一项重要任务。
[Abstract]:China's management accounting paradigm is adapted to the situation of China's economic development. Under certain circumstances, the introduction and change of management accounting have internal objective law. " The introduction of top-down or bottom-up management accounting, as well as the changes of management accounting under different circumstances, can not be separated from the development path of concept expansion and system construction. By summing up and refining the rules of management accounting paradigm under the environment of introduction, it is helpful for enterprises to choose the application mode of situational embedding or situational dependence, and to recognize the paradigm of management accounting under the changing environment. Help build guidelines or guidelines for management accounting. The construction of management accounting system needs to strengthen the study or discussion of the formative law of management accounting paradigm. In the market environment of the new normal economy, it is an important task to understand and grasp the formative rule of management accounting paradigm in an all-round way to promote the construction of management accounting system with Chinese characteristics.
【作者单位】： 南京大学商学院;
【基金】：南京大学中国特色社会主义经济学国家协同创新平台及中央高校基本业务费专项资金(010414380002) 日本文部科学省科学研究补助金课题“企业群的成本管理模式及优化研究(DAJI816001)”
【分类号】：F234.3
本文编号：2211385
[Abstract]:China's management accounting paradigm is adapted to the situation of China's economic development. Under certain circumstances, the introduction and change of management accounting have internal objective law. " The introduction of top-down or bottom-up management accounting, as well as the changes of management accounting under different circumstances, can not be separated from the development path of concept expansion and system construction. By summing up and refining the rules of management accounting paradigm under the environment of introduction, it is helpful for enterprises to choose the application mode of situational embedding or situational dependence, and to recognize the paradigm of management accounting under the changing environment. Help build guidelines or guidelines for management accounting. The construction of management accounting system needs to strengthen the study or discussion of the formative law of management accounting paradigm. In the market environment of the new normal economy, it is an important task to understand and grasp the formative rule of management accounting paradigm in an all-round way to promote the construction of management accounting system with Chinese characteristics.
【作者单位】： 南京大学商学院;
【基金】：南京大学中国特色社会主义经济学国家协同创新平台及中央高校基本业务费专项资金(010414380002) 日本文部科学省科学研究补助金课题“企业群的成本管理模式及优化研究(DAJI816001)”
【分类号】：F234.3
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