管理会计变迁的制度情境——机制特征、动因组合与路径选择  

The Institutional Context of Management Accounting Transition--Mechanism Feature,Driver Combination,and Path Selection

作　　者：冯圆[1] Feng Yuan

机构地区：[1]浙江理工大学经济管理学院,310018

出　　处：《会计研究》2024年第5期3-17,共15页Accounting Research

基　　金：浙江省研究生优秀课程建设项目“管理会计理论与实务”(SYJSKC-171);浙江理工大学人文社会科学类基本科研业务费“青年创新专项”(23096015-Y);国家留学基金项目(202307290005);浙江省哲学社会科学规划重点课题(20JDZD075)的资助。

摘　　要：管理会计变迁离不开制度情境及其变迁管理。围绕管理会计“形成机制——理论体系”的框架构建,需要借助于结构性动因与执行性动因的优化组合,强化案例提炼与概念扩展的路径选择。管理会计职能是内生于管理会计之中的功能作用,是实现我国经济高质量发展的基础,以及开创“双循环”新发展格局的保证。本文结合管理会计变迁的制度环境,在管理会计功能扩展的引领下,主动构建管理会计变迁的框架结构,使管理会计变迁在嵌套剥离的过程中逐步深入。通过“机制特征、动因组合与路径选择”展现管理会计变迁的制度情境,为管理会计理论体系构建提供一种新的思路或方法,使管理会计功能扩展更具针对性与有效性。The evolution of management accounting is inseparable from institutional contexts and the management of change.Building a framework around the"formation mechanism-theoretical system"of management accounting requires optimizing the combination of structural drivers and execution drivers,and strengthening the path selection of case abstraction and concept expansion.The functions of management accounting are inherent in its role and are the foundation for achieving high-quality economic development in China,as well as a guarantee for creating a new development pattern of"dual circulation".Based on the institutional environment of management accounting changes and guided by the expansion of management accounting functions,this article actively constructs a framework for the evolution of management accounting,allowing it to gradually deepen through the process of nesting and stripping,which has important theoretical value and positive practical significance.In other words,by exhibiting the institutional context of management accounting changes through"characteristics of mechanisms,combinations of drivers,and path selection,"this article provides a new approach or method for the construction of the theoretical system of management accounting,making the expansion of management accounting functions more targeted and effective.

关 键 词：管理会计 变迁管理 功能扩展 制度情境 理论框架 

分 类 号：F234.3[经济管理—会计学]