管理会计报告体系构建研究

发布时间：2018-09-18 10:32

【摘要】：伴随着我国经济供给侧结构性改革以及企业转型升级的深化,人们对支持决策的会计信息要求迅速提高。因此,管理会计被政府提到了战略高度,全面推进管理会计体系建设,成为推进国家治理体系和治理能力现代化的重要举措。然而,目前管理会计报告体系研究的不足,严重制约着管理会计的发展,也深刻影响着企业的经营决策与管理控制。据此,本文根据财政部对管理会计报告体系的指导思想和重要原则,以决策信息支持与价值创造为核心要求,通过考察提炼构建出基于战略层、经营层、作业层三层面的管理会计报告体系。该管理会计报告体系在一条报告主线、业务与财务一体化、纵横交错的信息生成与传递形成有机整体三个方面的创新,不仅为管理会计理论体系的发展提供了重要支持,也为我国企业构建与企业经营决策、管理控制息息相关的管理会计报告体系提供了良好借鉴。
[Abstract]:With the deepening of supply-side structural reform and enterprise transformation in China, the demand for accounting information to support decision-making has been raised rapidly. Therefore, the management accounting has been raised to the strategic height by the government. It has become an important measure to promote the modernization of the national governance system and governance ability to comprehensively promote the construction of the management accounting system. However, the lack of research on management accounting report system seriously restricts the development of management accounting, and also deeply affects the management decision and management control of enterprises. Accordingly, according to the guiding ideology and important principles of the Ministry of Finance on the management accounting report system, taking decision information support and value creation as the core requirements, this paper constructs a strategic layer and a management layer based on investigation and extraction. Three levels of management accounting reporting system. The innovation of the management accounting report system in three aspects: the main line of report, the integration of business and finance, and the formation of organic whole by crisscross information generation and transmission, not only provide important support for the development of management accounting theory system. It also provides a good reference for Chinese enterprises to construct the management accounting report system which is closely related to business decision and management control.
【作者单位】：中央财经大学会计学院;北京工商大学;际华集团股份有限公司;
【基金】：中央财经大学博士研究生重点选题支持计划(2016-ZDXT02);中央财经大学中国管理会计研究与发展中心的项目资助国有资产管理协同创新中心项目(GZ20130801) 国家社科基金重大项目(14ZDA027);国家社科基金重点项目(14AJY005) 北京市属高校科研能力提升计划(PXM2013_014213_000099) 北京市教委创新团队项目(IDHT20140503)
【分类号】：F234.3

【相似文献】