权变因素、有用性预期与管理会计应用--基于行政事业单位的问卷调查研究  

Contingent Factors,Expected Usefulness and Implementation of Management Accounting: A Questionnaire Survey Based on Administrative and Public Service Institutions

作　　者：李建发[1] 范樟妹 张国清[1] LI Jian-fa;FAN Zhang-mei;ZHANG Guo-qing(School of Manaeement,Xiamen University,Xiamen 32,Fujian)

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《厦门大学学报（哲学社会科学版）》2021年第1期31-45,共15页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

基　　金：国家社会科学基金重大项目“绩效管理导向下的中国政府成本体系研究”(20&ZD115);教育部人文社科重点研究基地重大项目“政府会计和报告模式变革与公共资源管控研究”(18JJD790009);国家社会科学基金重点项目“公共产权视角下的政府资产治理与财务会计问题研究”(20AGL013);国家“万人计划”哲学社会科学领军人才项目

摘　　要：近年来,管理会计应用成为行政事业单位的内在管理要求,也是推进国家治理体系和治理能力现代化建设的一项基础性工具,它通过提供多层次信息支持单位决策,提高公共资金使用效益和管理绩效。但是,我国行政事业单位管理会计实践及其影响因素的经验证据还比较欠缺。基于行政事业单位的问卷调查,探讨权变因素、有用性预期对管理会计应用的影响,结果表明,我国行政事业单位应用多个管理会计工具方法,但应用成效普遍不高,且文化、组织、资源、信息四个权变因素和有用性预期显著影响行政事业单位管理会计的应用。In recent years,the adoption of management accounting has become an inherent requirement of internal management within administrative and public service institutions;it has also emerged as a fundamental tool to facilitate the modernization of the national governance system and capacity,providing multi-level information for internal operation decisions and enhancing financial efficiency and management performance. However,the foundation for management accounting practices is weak in China’s administrative and public service institutions,and there is a lack of evidence of management accounting practice and its influencing factors. Based on a questionnaire,this paper examines the relationship between the contingent factors,perceived usefulness and the adoption and success of management accounting. The results show that various management accounting tools and methods are in use,but with low levels of success. The regression results show that the implementation of management accounting has a significant positive correlation with four contingent factors( namely,culture,organization,resources and information) and expected usefulness.

关 键 词：管理会计 行政事业单位 权变因素 有用性预期 政府治理 

分 类 号：F81[经济管理—财政学]