构建中国管理会计体系的探索被引量：9

Exploration in Establishing the Chinese Management Accounting System

导出

摘要党的二十大报告强调高质量发展,这与管理会计价值创造、战略管理、资源配置、风险防控、知识人力资本管理等功能高度契合。基于当前不够详实的理论文献和局部的、零散的、初步的管理会计运用无法为实践者提供清晰的指导。我们遵循顶天立地的原则,构建中国管理会计体系,首先是归纳分析中国管理会计具体的研究对象,包括基础研究方法、理论、工具和数据,解决中国管理会计体系从何处着眼的问题;其次是明确具体实践业务中的管理会计变量、分析内容和限制条件,解决中国管理会计体系从哪里着手的问题;最后是研究中国管理会计实践存在的环境特征,解决中国管理会计体系从何处发展以及如何创造价值的问题。在此基础上,构建契合中国情境的管理会计体系。 The 20th National Congress of the Party emphasizes high-quality development,which aligns closely with the functions of management accounting,including value creation,strategic management,resource allocation,risk mitigation,and knowledge human capital management.However,due to the current lack of comprehensive theoretical literature and the fragmented,preliminary applications of management accounting,providing clear guidance for practitioners has proven challenging.Following the principles of adaptability and grounding,we aim to construct a Chinese management accounting system.Firstly,we will systematically analyze the specific research components of Chinese management accounting,encompassing foundational research methods,theories,tools,and data.This will address the question of where the Chinese management accounting system should focus.Secondly,we will define the specific management accounting variables,analytical content,and constraints within practical business contexts.This will help answer the question of where to begin with the Chinese management accounting system.Lastly,we will study the environmental characteristics present in Chinese management accounting practices.This will address both the question of where the Chinese management accounting system should evolve and how it can create value.Building upon these foundations,we will develop a management accounting system tailored to the Chinese context.

作者潘飞雷喻捷 Pan Fei;Lei Yujie

机构地区上海财经大学会计与财务研究院上海财经大学会计学院

出处《会计研究》 CSSCI 北大核心 2023年第8期3-17,共15页 Accounting Research

基金上海财经大学研究生创新基金项目(CXJJ-2023-301)阶段性研究成果。

关键词中国特色管理会计管理会计理论管理会计体系高质量发展 Management Accounting with Chinese Characteristics Management Accounting Theory Management Accounting Theory System High Quality Development

分类号 F234.3 [经济管理—会计学] F275 [经济管理—企业管理]

作者简介通讯作者:雷喻捷,yujie-lei@stu.sufe.edu.cn。