我国管理会计研究现状与展望——基于管理会计指导性文件颁布以来的文献回顾  

Current Situation and Prospect of Management Accounting Research in China——Based on the Literature Review since the Promulgation of Guidance Documents of Management Accounting

作　　者：王满 姜君臣 WANG Man;JIANG Junchen(School of Accounting/Internal Control Research Center,Dongbei University of Finance&Economics,Dalian 116025,China)

机构地区：[1]东北财经大学会计学院中国内部控制研究中心,辽宁大连116025

出　　处：《郑州航空工业管理学院学报》2022年第2期5-10,共6页Journal of Zhengzhou University of Aeronautics

基　　金：国家社会科学基金项目(19BGL066)。

摘　　要：财政部于2014年发布的《关于全面推进管理会计体系建设的指导意见》及陆续出台的管理会计《基本指引》和《应用指引》,极大地推动了我国管理会计事业的发展。本文基于2014—2020年国内期刊数据库中的22585篇管理会计相关文献,应用文献计量工具挖掘和识别了文献发表趋势、研究热点与研究主题聚类,梳理了管理会计研究的发展脉络,对管理会计文献进行综述,揭示了《财政部关于全面推进管理会计体系建设的指导意见》颁布以来管理会计研究的最新进展,并对未来的发展趋势进行合理的展望,为推进我国管理会计深层次研究奠定基础。“The Guidance on Comprehensively Promoting the Construction of Management Accounting System”issued by the Ministry of Finance in 2014 and“The Basic Guidelines”and“The Application Guidelines”of management accounting issued successively have greatly promoted the development of management accounting in China.Based on 22,585 papers related to management accounting in the domestic journal database from 2014 to 2020,this paper uses literature measurement tools to explore and identify literature publishing trends,research hotspots and research topic clustering,and sorts out the development context of management accounting research,and summarizes the management accounting literature.Through literature review,this paper shows the frontier research results of management accounting,reveals the latest progress of management accounting research since the promulgation of“The Guidance of the Ministry of Finance on Comprehensively Promoting the Construction of Management Accounting System”,and makes a reasonable prospect for the development trend in the future,so as to lay a foundation for promoting the in-depth research of management accounting in China.

关 键 词：管理会计体系建设 管理会计工具 文献综述 

分 类 号：F234.3[经济管理—会计学]