管理会计工具应用对营运资金管理效率的影响研究——基于利益相关者视角的分析  

Research on the Impact of the Application of Management Accounting Tools on Working Capital Management:Analysis Based on Stakeholder Perspective

作　　者：温素彬[1] 焦然 Wen Subin;Jiao Ran

机构地区：[1]南京审计大学智能管理会计与内部控制研究院/会计学院,211815 [2]南京理工大学经济管理学院,210094

出　　处：《会计研究》2020年第9期149-162,共14页Accounting Research

基　　金：国家自然科学基金目(71372008);财政部“全国会计名家培养工程项目”。

摘　　要：管理会计是组织的决策支持系统和管理控制系统,加强管理决策,提高组织营运效率,是管理会计的首要目标。营运资金管理效率是企业营运效率的重要反映。本文认为营运资金管理的本质是利益相关者关系管理,因而,从利益相关者视角分析管理会计工具对营运资金管理效率的促进作用,并通过问卷数据验证管理会计工具的应用效果,得出如下结论:(1)管理会计工具的应用显著地促进营运资金管理效率的提升;管理会计工具的综合应用效果、员工对管理会计工具的认知程度、管理会计工具的应用年限、推行管理会计工具的难易度、改造力度、战略依存度、重视度对营运资金管理效率具有显著正向影响作用。(2)多种管理会计工具应用的均衡性对营运资金管理效率存在显著影响,管理会计工具应用的均衡性越差营运资金管理效率越低。Management accounting is a decision support system and management control system that creates organizational value.Strengthening management decisions and improving organizational operational efficiency are the primary goals of management accounting.Efficiency of working capital is an important reflection of corporate operating efficiency.No research has been found on the impact of management accounting tools on efficiency of working capital.This paper believes that the essence of working capital management is stakeholder relationship management.Therefore,analyzing the role of management accounting tools in promoting the efficiency of working capital from the perspective of stakeholders.And through the questionnaire data to verify the application effect of management accounting tools.This paper found:(1)Management accounting can significantly promote the working capital management efficiency,the comprehensive application effect,the cognition of employees on management accounting tools,the difficulty of implementing management accounting tools,and the transformation efforts,strategic dependence and importance have a significant positive impact on the efficiency of working capital management.(2)The proportionality of the application of multiple management accounting tools has a significant impact on the efficiency of working capital management.The poor proportionality of the application of multiple management accounting tools will reduce the efficiency of working capital management.

关 键 词：管理会计工具 营运资金管理 效率 均衡性 利益相关者 

分 类 号：F234.3[经济管理—会计学] F275[经济管理—国民经济]