国际化与价值创造:管理会计及其在中国的运用——中国会计学会管理会计与应用专业委员会2012年度学术研讨会综述
发布时间：2019-06-02 05:36
【摘要】：正在当前的国际化经营背景下,中国企业如何立足本土,放眼全球,整合运用管理会计理论与方法,"挖潜增效",提升价值创造能力显得尤为重要。正是基于这样的宏微观背景,由中国会计学会管理会计与应用专业委员会主办、暨南大学管理学院承办、中国航空技术广州有限公司协办的"中国会计学会管理会计与应用专业委员会2012年度学术研讨会"于2012年11月23日-24日在广州召开。来自学术界与实务界的百余位专家和学者围绕"国际化与价值创造:管理会计及其在中国的运用"这个主题,分别从管理会计的未来、管理会计实践、预算管理、成本管理、绩效评价、高管薪酬、管理控制系统与企业价值分析等领域展开深入的学术交流与研讨,取得了预期成效。下面根据交流论文的领域对本届研讨会的主要观点予以综述。
[Abstract]:Under the current international management background, it is particularly important for Chinese enterprises to base themselves on the local people, look around the world, integrate and apply management accounting theories and methods, "tap potential and increase efficiency", and enhance the ability of value creation. It is based on this macro and micro background, sponsored by the Management Accounting and Application Committee of the Chinese Accounting Society and hosted by the School of Management of Jinan University. The 2012 Symposium of the Management Accounting and Application Committee of China Accounting Society, co-organized by China Aeronautical Technology Guangzhou Co., Ltd., was held in Guangzhou from November 23 to 24, 2012. Around the theme of internationalization and value creation: management Accounting and its Application in China, more than 100 experts and scholars from the academic and practical circles focus on the future of management accounting, management accounting practice, budget management and cost management. Performance evaluation, executive compensation, management control system and enterprise value analysis have carried out in-depth academic exchanges and discussions, and achieved the desired results. The following is a summary of the main points of view of the seminar according to the areas of exchange of papers.
【作者单位】： 暨南大学管理学院会计学系;
【分类号】：F234.3
，
本文编号：2490869
[Abstract]:Under the current international management background, it is particularly important for Chinese enterprises to base themselves on the local people, look around the world, integrate and apply management accounting theories and methods, "tap potential and increase efficiency", and enhance the ability of value creation. It is based on this macro and micro background, sponsored by the Management Accounting and Application Committee of the Chinese Accounting Society and hosted by the School of Management of Jinan University. The 2012 Symposium of the Management Accounting and Application Committee of China Accounting Society, co-organized by China Aeronautical Technology Guangzhou Co., Ltd., was held in Guangzhou from November 23 to 24, 2012. Around the theme of internationalization and value creation: management Accounting and its Application in China, more than 100 experts and scholars from the academic and practical circles focus on the future of management accounting, management accounting practice, budget management and cost management. Performance evaluation, executive compensation, management control system and enterprise value analysis have carried out in-depth academic exchanges and discussions, and achieved the desired results. The following is a summary of the main points of view of the seminar according to the areas of exchange of papers.
【作者单位】： 暨南大学管理学院会计学系;
【分类号】：F234.3
，
本文编号：2490869
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