管理会计规范化研究

导读:管理会计融合了管理理论与会计理论,是会计的一个重要分支,管理会计的作用在实务界和理论界都受到了空前的重视,就在刚刚落下帷幕的第三届管理会计论坛暨2010中国管理会计实践奖颁奖典礼上,与会代表一致认为会计正逐渐由信息提的供者转变为价值的创造者,他们认为管理会计将成为未来会计的蓝海,然而管理会计的理论研究并不容乐观,管理会计在理论研究上已经远远的落后于管理会计的实务工作,管理会计理论仍然明显缺乏规

管理会计规范化研究

摘 要

管理会计融合了管理理论与会计理论,是现代企业决策支持系统的重要组成部分,是会计的一个重要分支。随着经济的发展,竞争的加剧,管理会计的作用在实务界和理论界都受到了空前的重视。就在刚刚落下帷幕的第三届管理会计论坛暨2010中国管理会计实践奖颁奖典礼上,与会代表一致认为会计正逐渐由信息提的供者转变为价值的创造者,他们认为管理会计将成为未来会计的蓝海。然而管理会计的理论研究并不容乐观,管理会计在理论研究上已经远远的落后于管理会计的实务工作。迄今为止,管理会计理论仍然明显缺乏规范化,管理会计规范化是一个复杂的系统工程,本文中主要探讨的是管理会计基础理论的规范化和学科内容体系的规范化,这也管理会计规范化所面临的两个难题。理论研究的落后不仅不利于管理会计在企业实践中的推广与运用,制约了管理会计实务的发展,也影响了其自身理论更深入的研究与发展。

本文共分为五个章节:

第一章绪论部分主要介绍了管理会计的发展历史与研究现状,并提出了研究该课题的背景及意义;

第二章讨论了管理会计规范化的必要性和可行性等问题,具体回答了管理会计究竟有无规范化的必要,如有必要,则应当如何进行规范化,由谁来进行规范化以及在哪些方面进行规范化,管理会计的规范化应当遵循哪些原则等一系列问题;

第三章探讨关于管理会计基础理论的规范化。管理会计基础理论体系的规范化关键在于构建一个科学完整的管理会计理论体系。在这一章主要探讨构建管理会计理论框架的诸要素及它们之间相互的逻辑关系,并选择合适的逻辑起

点作为出发点构建管理会计的基础理论框架。

第四章主要探讨管理会计学科内容规范化的一些问题。近几十年来,管理会计研究内容呈出了无限扩大的趋势,不少内容与成本管理和财务管理的研究内容存在重复与交叉,这种现象不仅不利管理会计自身的发展,也造成了教学、研究资源的浪费。管理会计内容应当如何界定,以及与会计专业其它相关学科成本管理、财管管理之间的关系应当如何整合、协调等在这一章进行了探讨。

第五章是对管理会计未来发展的展望。21世纪,管理会计将是会计的主要发展方向,其未来的研究重点可能在以下方面:构建基于可持续发展的理论框架、突出管理会计工具整合的研究、管理会计信息化以及管理会计的主题向培养企业核心竞争力转变等。

【关键词】管理会计 规范化 理论框架 内部经营管理

Abstract

Accounting theory integrate the management theory and management accounting, it is an important part of modern enterprise decision support system and an important branch of accounting.With the economic development and competition, the role of management accounting practitioners and theorists have received unprecedented attention.Concluded in just the third 2010 China Forum on Management Accounting Management Accounting Practices Awards ceremony, the delegates agreed that the information provided by the accounting is gradually changing as the value of the supply by the creators, they think accounting management will be the future of accounting blue ocean.However, the theory of management accounting is not optimistic, management accounting research in the theory has been far behind the practical work of management accounting.So far, management accounting theory is still the apparent lack of standardization, management accounting standardization is a complicated systematic project, this paper mainly discusses the standard of management accounting basic theory and the standardization of academic content system, which also manages the accounting standardization of the two facing problems.Theory behind the study is not conducive to the practice of management accounting in business promotion and use, limiting the development of management accounting practices and also affecting the theory of its own further research and development.

This article is divided into five chapters:

The first chapter introduces the development history and current status of the management accounting, and proposed the background and significance of this subject;

The second chapter discusses the standardization and feasibility issues of the management accounting,such as whether the specific answer to the of management accounting is necessary, if necessary, how it should be standardized, normalized by whom,where to standardize, and which should follow the principles of standardization and other issues in the management accounting standardization;

The third chapter discusses the of the management accounting basic theory. Basic theory standardization of management accounting system mainly build a scientific and a complete system of the accounting management theory. In this chapter focuses on building the theoretical framework of management accounting and the various elements of the logical relationship between them. And

selecting the appropriate starting point for building the logical starting point as the basis of the theoretical framework of management accounting.

Chapter IV focuses on the content of the management accounting standardization problems.In recent decades, management accounting research was out of the infinite expansion of the trend, many content exist duplication and cross with the research of cost management and financial management, this phenomenon is not only negative self-development of management accounting, and also contributed to the teaching waste of resources. How to define the content of management accounting and how to integrate and coordinate to the other related disciplines, such as cost management, financial management. All of these are discussed in this chapter.

Chapter V is the outlook for the future about the management accounting development.The 21st century, management accounting will be the main development direction of accounting, the focus of future studies may be in the following areas: building a theoretical framework based on sustainable development, highlighting the integration of management accounting tools, management accounting information and the subject of management accounting shifts to the core competitiveness of the enterprises.

【Key Words】 Management Accounting Standardization Theoretical framework Internal management

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