清单管理对管理会计效果的影响研究——基于QCA方法的实证分析  

Research on the Influence of Checklist Management on Management Accounting: An Empirical Analysis Based on QCA Method

作　　者：赵宏祥 田高良[1] 刘飞 ZHAO Hong-xiang;TIAN Gao-liang;LIU Fei(School of Management,Xi'an Jiaotong University,Xi'an 710049,China;ShineWing Certified Public Accountants,Beijing 100027,China;School of Economics and Management,Xi'an University of Posts and Telecommunications,Xi'an 710121,China)

机构地区：[1]西安交通大学管理学院,陕西西安710049 [2]信永中和会计师事务所,北京100027 [3]西安邮电大学经济与管理学院,陕西西安710121

出　　处：《经济问题》2019年第12期114-121,共8页On Economic Problems

基　　金：国家自然科学基金项目(71372163,71672141)

摘　　要：基于对我国企业的调查,运用定性比较分析法对数据进行分析,以研究清单管理在管理会计应用中所带来的影响。研究发现在清单管理嵌入并应用到企业管理控制系统过程中,实施程度最低,对管理会计的战略实施和预算管理影响最显著,而对投融资管理影响最不显著;另外,认知程度、重视程度、投入程度的组合,对清单管理应用到管理会计中的效果最显著,但在不同类型企业中存在差异。因此,我国企业应加强在管理会计中对清单管理的实施和应用,同时要提高清单管理投入对管理会计影响的效率,不同企业要根据自身的特点选择不同的清单管理组合。Based on a survey of Chinese corporations, this paper analyzes the impact of checklist managementon management accounting systemthrough comparative analyses. The results revel that the adoption and application of checklist management in management accounting system is relatively uncommon in current Chinese firms. While the checklist management plays the most important role in strategic application and budget management, it places less impact on investment management. Moreover, the combination of cognition, emphasis and investments consists the most important factor that determines how effectively can checklist management be applied to management accounting system, although the extent of its influence may be different across firms. Therefore, firms should strengthen the implementation of checklist management in management accounting system and improve the efficiency of its application. Finally, different firms need to develop the most suitable checklists based on their reality.

关 键 词：清单管理 管理会计 定性比较分析 

分 类 号：F234.3[经济管理—会计学]