基于价值管理的企业管理会计理论与方法研究
发布时间：2019-02-28 18:21
【摘要】：20世纪80年代以后,价值创造成为企业发展关注的核心问题,价值管理思想也在国内外企业经营管理领域内得到了充分的发展和应用。我国国有资产管理委员会也在中央企业经济业绩考核过程中推行了经济增加值价值管理考核方式,使得包括中央企业在内的我国许多企业意识到了研究和推行价值管理的重要性。与此同时,为适应我国企业经营管理需要,国家有关部门正在研究发展管理会计信息系统,推进我国会计工作以及经济发展的转型升级。基于上述背景,研究基于价值管理的企业管理会计理论与方法及其系统构建,对于企业发展价值管理方法、改进会计工作、提升管理水平具有重要意义。本文通过研究价值管理理论体系的基本内容,探究在价值管理导向下企业价值的内涵及其驱动因素,分析管理会计理论体系的基本框架,探寻价值管理目标导向与管理会计目标的联系和区别,以及其对管理会计系统的影响,最终提出了基于价值管理的企业管理会计基本理论和方法体系框架,为企业推行价值管理、有效进行价值决策提供理论支持。
[Abstract]:Since 1980s, value creation has become the core issue of enterprise development, and the thought of value management has been fully developed and applied in the field of enterprise management at home and abroad. The State-owned assets Management Committee of our country has also carried out the economic value added value management assessment method in the process of the economic performance assessment of the central enterprises. Many Chinese enterprises, including central enterprises, have realized the importance of studying and carrying out value management. At the same time, in order to meet the needs of management and management of enterprises in China, relevant departments of the state are studying and developing management accounting information system to promote the transformation and upgrading of accounting work and economic development in China. Based on the above background, the research on the theory and method of enterprise management accounting based on value management and the construction of its system are of great significance to the development of value management method, the improvement of accounting work and the promotion of management level. By studying the basic contents of the theory system of value management, this paper explores the connotation and driving factors of enterprise value under the guidance of value management, and analyzes the basic framework of the theory system of management accounting. This paper explores the connection and difference between the goal orientation of value management and the goal of management accounting, and its influence on the management accounting system. Finally, it puts forward the framework of the basic theory and method of enterprise management accounting based on value management. It provides theoretical support for enterprise to carry out value management and carry out value decision-making effectively.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F234.3
本文编号：2432045
[Abstract]:Since 1980s, value creation has become the core issue of enterprise development, and the thought of value management has been fully developed and applied in the field of enterprise management at home and abroad. The State-owned assets Management Committee of our country has also carried out the economic value added value management assessment method in the process of the economic performance assessment of the central enterprises. Many Chinese enterprises, including central enterprises, have realized the importance of studying and carrying out value management. At the same time, in order to meet the needs of management and management of enterprises in China, relevant departments of the state are studying and developing management accounting information system to promote the transformation and upgrading of accounting work and economic development in China. Based on the above background, the research on the theory and method of enterprise management accounting based on value management and the construction of its system are of great significance to the development of value management method, the improvement of accounting work and the promotion of management level. By studying the basic contents of the theory system of value management, this paper explores the connotation and driving factors of enterprise value under the guidance of value management, and analyzes the basic framework of the theory system of management accounting. This paper explores the connection and difference between the goal orientation of value management and the goal of management accounting, and its influence on the management accounting system. Finally, it puts forward the framework of the basic theory and method of enterprise management accounting based on value management. It provides theoretical support for enterprise to carry out value management and carry out value decision-making effectively.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F234.3
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