摘要
当前,管理会计应用中对工具属性的过度强调引发了诸多异象,影响了管理会计应用的效果。本文认为,管理会计应用是一种制度化的管理行为,是为了特定目的而利用管理会计知识的管理活动。据此,本文分析了管理会计知识和管理会计应用的定位差异,区分了工具性应用与体系性应用这两类不同的管理会计应用,并在制度经济学的框架下讨论了管理会计的制度结构:基础性制度、治理性制度和运作性制度。本文发现,制度属性的缺失或不完善,正是影响我国管理会计应用效果的根本原因。
The excessive emphasis on the instrumental attribute of management accounting application has induced many anomalies in practice,which has great influence on the application effect.This paper reveals that:the application of management accounting is a kind of institutionalized management behavior,which can also be considered as using management accounting knowledge to achieve specific target.Based on the above opinion,this paper analyzes the difference of management accounting knowledge and management accounting application,describes the two categories of management accounting application:instrumental application and systematic application,and discusses the institutional structure of management accounting under the theoretical framework of institutional economics:fundamental institutions,governing institutions and operational institutions.These findings make us believe that the lack of the institutional attribute is the primary cause of the unexpected effect on the management accounting application.
出处
《会计研究》
CSSCI
北大核心
2020年第4期15-24,共10页
Accounting Research
基金
国家社会科学基金(17BJY211.19BJY019)
财政部会计名家培养工程资助项目(财会[2016]15号)
国家自然科学基金(71672208)的资助
关键词
管理会计应用
制度属性
工具属性
Management Accounting Application
Institutional Attribute
Instrumental Attribute
作者简介
通讯作者:卢闯,luchuang@cufe.edu.cn。
