基于会计管理活动论的全球管理会计原则解读  

The Interpretation of Global Management Accounting Principles based on the Perspective of Accounting Management Activities

作　　者：商思争[1] 骆阳[1] 易爱军[1] 

机构地区：[1]淮海工学院

出　　处：《财会通讯（上）》2017年第2期119-122,共4页Communication of Finance and Accounting

摘　　要：本文从会计管理活动论视角对《全球管理会计原则》(GMAP)进行了解读。首先对解读GMAP和与会计管理活动论相关的文献进行了综述,然后分别从会计管理活动论的视角对GMAP基本原则、基本原则在管理会计师能力、绩效评价和14项管理会计核心实践领域的应用进行了分析和解读,提炼出GMAP在强调实践性、提出人的作用、广义管理会计、2个方面管理会计对象、突出绩效管理循环5个方面的特点。This article unscrambles'Global Management Accounting Principles'(GMAP)from the perspective of accounting management activities. Firstly, reviews related literaturesaboutinterpretation of the GMAP and the theory of accounting management activity, and then from the perspective of accounting management activity analyzes and unscrambles the basic principles of GMAP, the application on management accounting's ability, performance evaluation and management accounting's 14 core practice areas, refines5 characteristics of GMAP in stressing practice and the role of people, putting forward the scope of general management accounting and two objects of management accounting, outstanding and performance management cycle,and finds that management accounting is 'big accounting', management accounting is accounting, management accounting is the accounting management activities that accounting personnel engaged in within the organization.

关 键 词：全球管理会计原则 会计管理活动论 决策 相关性信息 

分 类 号：F234.3[经济管理—会计学]