摘要
本文从财政部《关于全面推进管理会计体系建设的指导意见》提出的建设中国管理会计体系的需求出发,以信息经济理论为基础,融合会计决策有用观构成本研究的理论基础,运用演绎研究法,以管理会计目标为逻辑起点,以企业单位管理过程为载体,按照"管理活动实务职能驱动管理会计功能要素,管理会计功能要素决定管理会计信息需求和管理会计工具方法选择"的逻辑结构,将管理会计的基本假设、原则、要素、工具方法和报告等,嵌入管理会计的"提供信息"和"利用信息参与管理活动"的决策支持过程,构建管理会计概念框架,以期推动管理会计的理论研究,在管理会计理论与管理会计实务之间建立"桥梁",为总结提炼管理会计实践创新成果并形成新的理论提供逻辑依据。
This paper starts from the requirements of the construction of China’s management accounting system of Guiding Opinions on comprehensively promoting the construction of management accounting system proposed by the Ministry of Finance,and is guided by the theory of information economy.We use the deductive method,taking the management accounting goal as the logical starting point and the enterprise unit management practice functional domain as the carrier to construct the conceptual framework of management accounting.The logical structure of"management accounting functional elements determine the information demand of management accounting and the selection of management accounting tools and methods".The basic assumptions,principles,functions,tool methods and reports of management accounting are embedded into the decision support process of"providing information"and"using information to participate in management activities".It aims to promote the theoretical research of management accounting,establish a"bridge"between management accounting theory and management accounting practice,and provide logical basis for summarizing and refining the innovative achievements of management accounting practice and forming new theories.
出处
《会计研究》
CSSCI
北大核心
2020年第8期115-127,共13页
Accounting Research
基金
财政部中国管理会计发展规划专项研究课题“管理会计概念框架研究”(B0708-CMC7526)研究成果之一
关键词
管理会计
信息观会计
概念框架
Management Accounting
Information Content View
Conceptual Framework
