管理会计的传承与发展  

Inheritance and Innovation in Management Accounting

作　　者：于增彪[1] YU Zeng-biao

机构地区：[1]清华大学经济管理学院

出　　处：《财务研究》2023年第2期3-16,共14页Finance Research

摘　　要：本文为纪念余绪缨先生百年诞辰而作,试图回答两个问题:(1)先生哪些学术思想值得传承。(2)如何应用和发展先生的学术思想。本文认为,先生的主要学术思想包括:(1)创立流动资金利用效果分析方法。(2)引进和丰富会计信息系统论。(3)架构企业管理会计知识体系。(4)构建广义管理会计体系。(5)开辟中国管理会计人文化研究等。本文就如何创造性地发展先生的学术思想提出三点建议:(1)将企业管理会计推广到行政事业单位、宏观经济管理部门和跨国公司,创建具有中国气派、中国特色的广义管理会计学科。(2)以信息化为基点,将数据源和数字化、将智能化和元宇宙连接起来,形成适应“大智移云”时代的管理会计信息系统。(3)在拓展人文化研究的基础上,构建既能融入世界知识主流,又具有中国文化特色、能够解决与中国式现代化及经济高质量发展相关问题的管理会计理论与方法体系。This paper is to be a memorial to the 10oth birthday of Professor Yu Xu-ying as the founder and the pioneer of management accounting in China.It attempts to answer two questions:what Professor's academic legacies are worth inheriting;and how those legacies are applied and developed in the future.Those legacies include:(1)methodology for analyzing current asset turnover in efficiency and effectiveness;(2)implantation of accounting viewpoint as an information system into China from abroad;(3)knowledge body for business management accounting;(4)architecture of mega management accounting;(5)humanistic theory in management accounting in China.Those would be sound foundations:(1)to extend business management accounting to nonprofit and governmental organizations,macroeconomic management departments and multinational corporations;(2)to adapt management accounting information system for big-data ages by integrating with data-sources,digitalization,AI and metauniverse;(3)to make management accounting both fit into the mainstream of knowledge worldwide and solve the problems emerging in Chinese institutional settings by deepening humanistic research with Chinese traditional culture.

关 键 词：管理会计学术思想 广义管理会计 管理会计人文化 世界知识主流 中国特色管理会计 

分 类 号：F234.3[经济管理—会计学]