供给侧结构性改革对管理会计职能的影响  

An Analysis of the Influence of Supply-Side Structural Reform on Management Accounting Function

作　　者：毕青玥[1] BI Qing-yue(Department of Accounting,School of Accounting,Liaoning Institute of Foreign Economic and Trade,Dalian116052,China)

机构地区：[1]辽宁对外经贸学院会计学院,辽宁大连116052

出　　处：《赤峰学院学报（哲学社会科学版）》2018年第8期82-84,共3页Journal of Chifeng University：Philosophy and Social Science Chinese Edition

基　　金：辽宁省教育科学规划项目"实践导向的经管类专业特色发展研究与实践-基于专业同质化视角"(JG17DB235)

摘　　要：所谓的供给侧改革,其实就是指一种从供给角度出发,用改革来推动结构调整、提高有效资源供给率、实现供需双方有机融合发展的结构性改革。而管理会计供给侧改革,其实是一种新型价值管理创新策略。在供给侧结构性改革的大背景下,所有企业都应该转变自身的发展意识,努力打造新型企业发展模式,推动企业发展。本文将分析供给侧改革对管理会计全面预算模块、成本模块、绩效模块以及信息与管理报告模块的影响。The supply side of the so-called reform, actually is a kind of from the perspective of supply,the reform to promote structural adjustment, increase the rate of effective supply of resources, realize theorganic integration development of structural reform. The supply-side reform of management accounting isactually a new innovative strategy of value management. In the context of supply-side structural reform, allenterprises should change their development consciousness, strive to build a new enterprise developmentmodel and promote enterprise development. This paper will analyze the influence of supply-side reform onmanagement accounting comprehensive budget module, cost module, performance module, and informationand management report module.

关 键 词：供给侧 结构性改革 管理会计 

分 类 号：F234.3[经济管理—会计学]