战略性资源的管理会计报告框架构建研究  

Research on the Construction of Management Accounting Reporting Framework of Strategic Resources

作　　者：沈可歆 SHEN Kexin(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730010,China)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730010

出　　处：《商业观察》2024年第2期32-35,共4页BUSINESS OBSERVATION

摘　　要：新经济改变了价值创造的环境与方式,无形资源、智慧资本等战略性资源已经成为了企业价值创造的关键驱动因素。财务报告作为重要的信息载体,却仍然固守成规,一成不变,导致会计信息有用性日益恶化。文章通过总结管理会计报告的代表性框架,分析战略性资源的概念框架,构建出以战略性资源为基础的管理会计报告体系。新框架旨在缓和新经济与旧经济时代会计规则的矛盾,为利益相关者提供相关决策信息,优化资源配置,促进企业可持续发展。The new economy has changed the environment and way of value creation.Strategic resources such as intangible resources and intelligent capital have become the key driving factors of enterprise value creation.Financial report is an important information carrier,but it still adheres to the rules,invariable,resulting in the deterioration of the usefulness of accounting information.This paper summarizes the representative framework of management accounting reporting,analyzes the conceptual framework of strategic resources,and builds the management accounting reporting system based on strategic resources.The new framework aims to ease the contradiction of the accounting rules between the new economy and the old economy era,provide stakeholders with decision-making information,optimize the allocation of resources,and promote the sustainable development of enterprises.

关 键 词：新经济 会计信息有用性 战略性资源 管理会计报告框架 

分 类 号：F275[经济管理—企业管理]