内嵌于组织管理活动的管理会计:边界、信息特征及研究未来  

Management Accounting as an Embedded Activities of Organizational Management:Its Boundaries,Information Characteristics and Future Researches

作　　者：王斌[1] 顾惠忠[2] 

机构地区：[1]北京工商大学商学院,100048 [2]中国航空工业集团公司,100022

出　　处：《会计研究》2014年第1期13-20,94,共8页Accounting Research

基　　金：北京工商大学国有资产管理协同创新中心项目(GZ20131002)的资助;教育部人文社会科学研究基金项目(12YJA790132)的阶段性成果

摘　　要：本文认为,现代管理会计是一种权变的组织管理现象,它伴随着管理者责任,与生俱来并内嵌于组织管理活动之中。作为基于价值的管理控制系统,它紧紧围绕组织的经营活动而展开(从而有别于以投融资活动为核心的财务管理),既有传统管理会计的提供信息、辅助决策功能,更是一种直接参与过程管理的控制体系,终极目标在于落实组织战略、创造组织价值。(1)作为信息支持系统,它是一个"通用、客观、透明"的精细化价值驱动因素分析与决策的信息平台;(2)作为管理控制系统,它是一个基于价值驱动因素分析后对组织行动进行规划、细化并实施控制的管理体系。在全球化经济背景下,中国管理会计界在引导管理会计的未来研究、强化中国管理会计体系化建设等方面大有可为。Asan Embedded Activities of Organizational Management:management accounting(MA) is embedded in organizational management activities with the strengthening of the waves of management responsibilities. Based on view of value management,MA focus on the control of businesses operational activities,which are different from on area of financing and investment activities functioned by corporate finance(CF). As management control system(MCS),it is not only providing information for decision-making,but getting directly and deeply involved in the process of strategy execution and value-creations as well. To be an information system,MA provides an information platform for dedicatedly analysis and searching of value-drivers,through and by its attributes of generality,objectivities and transparency. As a control system,it takes the path of plan-actions view by using the analyzed drivers. On the globalization background,China' s MA will incur great demands in leading academic researches and systematic constructions of MA practices.

关 键 词：管理会计 管理会计边界 信息特征 

分 类 号：F234.3[经济管理—会计学]