摘要
发展行政事业单位管理会计是国家治理体系现代化的现实需要,但是,理论体系的匮乏这一现实困境让行政事业单位管理会计实践陷入了泥沼。在现行制度背景下,立足于行政事业单位的组织目标和管理特点,本文在明确行政事业单位管理会计本质与内涵的基础上,构建了行政事业单位管理会计概念框架,并以管理会计目标为始点对行政事业单位管理会计的人本化实践进行了阐述和分析,以期为行政事业单位管理会计工作的开展提供相应的理论基础和经验支撑。
Developing management accounting of administrative institutions is a realistic requirement for the modernization of the national governance system.However,the lack of theoretical system has made the management accounting practice of administrative institutions fall into a quagmire.In the context of the current institutional background,based on the organizational objectives and management characteristics of administrative institutions,this paper constructs the management accounting conceptual framework of administrative institutions on the basis of defining the essence and connotation of administrative institution management accounting.Furthermore,this paper expounds and analyzes the humanistic practice of administrative institution management accounting from the logical starting point of management accounting objectives,which is expected to provide corresponding theoretical basis and experience support for the development of management accounting practices within administrative institutions.
出处
《会计研究》
CSSCI
北大核心
2019年第11期85-91,共7页
Accounting Research
关键词
行政事业单位
管理会计
本质
概念框架
人本化
Administrative Institutions
Management Accounting
Essence
Conceptual Framework
Humanization
