企业引进管理会计方法的排斥效应、后续变革与影响因素——基于国有企业情景的案例调查

发布时间：2018-10-20 13:10

【摘要】：本文基于中国改革开放的背景,关注了国有企业引进西方的管理会计方法后可能面临的"排斥效应",以及这些企业如何通过后续变革加以应对。对这一问题,本文采用质性分析为主的案例研究方法开展实地调查,通过扎根方法与归纳式分析,梳理出案例企业山推股份向日本合资伙伴学习了管理实践和相关管理会计方法,以及为克服排斥效应而开展的后续变革。案例分析揭示了后续变革的两种路径和关键影响因素,即市场竞争与产权制度。研究结果表明,国有企业以引进新的管理会计方法为起点,开展的后续变革是顺应市场竞争和受到体制束缚而权衡、折中的结果 ;在这两个因素的影响下,面向市场和面向内部的管理会计方法后续变革的结果因此不同。
[Abstract]:Based on the background of China's reform and opening up, this paper focuses on the "exclusion effect" that state-owned enterprises may face after introducing western management accounting methods, and how these enterprises deal with it through subsequent changes. To this problem, this article adopts the qualitative analysis mainly case study method to carry on the field investigation, through the rooted method and the inductive analysis, Combing out the case, Yamada shares learn management practice and related management accounting methods from Japanese joint venture partners, as well as the subsequent changes to overcome the exclusion effect. The case study reveals two kinds of paths and key influencing factors, namely, market competition and property right system. The research results show that the state-owned enterprises take the introduction of new management accounting methods as the starting point, and the subsequent changes are the result of trade-offs, which conform to market competition and system constraints; under the influence of these two factors, Market-oriented and internal-oriented management accounting methods follow-up changes so the results are different.
【作者单位】：中国人民大学商学院;
【基金】：国家自然科学基金青年项目(71302155) 北京高等学校青年英才计划项目资助
【分类号】：F234.3;F275;F276.1

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