摘要
全面推进管理会计体系建设是我国会计改革与发展的一项重要任务,其核心是要构建具有中国特色的管理会计理论与方法体系。结合中国的情境特征,创新有效且可操作的管理会计新工具,是管理会计自身发展的内在要求。"十字型"决策法是一种综合性的管理会计分析工具,它围绕管理会计控制系统与信息支持系统,在理论与方法、决策与战略,以及价值创造与价值增值等概念的配合下,利用"十字型"坐标加以综合分析与评判,深化人们对管理会计理论范式与实践创新的理解与认识。随着企业新模式与新业态的不断涌现,"十字型"决策法在协助管理当局科学决策,为企业创造价值,以及保持企业可持续成功等方面将发挥积极的作用。
Comprehensively promoting the construction of management accounting system is an important task of reforming and developing Chinese accounting in our country.Its core is to construct management accounting theory and method system with Chinese characteristics.In combination with Chinese situational characteristics,the innovation of a new tool for effective and operational management accounting is the inherent requirement of management accounting development.“Cross-bonding”decision-making method is a comprehensive analysis of the management accounting tool,it embraces the management accounting control system and information support system,in coordinate with theory and method,decision and strategy,and value creation and value increment,application of synthetically analysis and evaluation“Cross-bonding”coordinates,deepen people's understanding and awareness of management accounting theoretical paradigm and practice innovation.With the emergence of new business models and forms,the“Cross-bonding”decisionmaking method will play an active role in assisting managers to make scientific decisions,creating value for the enterprise and maintaining the sustainable success of the enterprise.
出处
《会计研究》
CSSCI
北大核心
2020年第3期110-127,共18页
Accounting Research
基金
国家社会科学基金“TPP对我国企业利益的影响与会计对策研究”(16BJY017)的阶段性成果
中国特色社会主义经济学国家协同创新平台(中央高校基本业务费专项资金,010414380002)的资助
关键词
管理会计
“十字型”决策法
创新应用
Management Accounting
“Cross-bonding”Decision-making Method
Innovation Application
