中国上市公司管理会计实务研究  

A Study on Management Accounting Practices in China's Listed Companies

作　　者：肖泽忠 周齐武[2] 杜荣瑞[3] 赵立新[4] 

机构地区：[1]英国加的夫大学 [2]圣地亚哥州立大学 [3]台湾大学 [4]西南财经大学中国金融研究中心,四川成都610074

出　　处：《北京工商大学学报（社会科学版）》2009年第1期30-34,共5页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

摘　　要：本文分析了当前中国上市公司管理会计实务的现状。来自2004年底的调查结论显示,中国上市公司管理会计的应用已经超过了2000年之前的水平。结果还显示,发达地区与不发达地区的公司管理会计实务是没有区别的。然而,公司规模以及公司是否处于制造行业对管理会计的应用水平却有着正向的影响。这一结论意味着,管理会计实务反映了公司对管理会计的需求以及公司是否有资源来采用新的管理会计方法。This paper analyzes the current situation of management accounting practices in China＇s listed companies. The survey findings in late 2004 indicate that the adoption of management accounting techniques has surpassed the levels before 2000, as reported by prior studies. The results also indicate that there is no difference in the management accounting practices of companies from developed regions and less advanced regions. However, firm size and whether a firm is in the manufacturing sec- tor have a positive effect on the level of adoption, which suggests that the management accounting practices are, at least in part, responsive to companies＇ needs as well as the availability of resources for the new accounting approach.

关 键 词：上市公司 管理会计 ABC ABM EVA 平衡计分卡 

分 类 号：F234.3[经济管理—会计学]