关于中国自主管理会计知识体系的初步思考  

Constructing China's Independent Knowledge System of Management Accounting:Personal Views

作　　者：王斌[1] WANG Bin

机构地区：[1]北京工商大学商学院

出　　处：《财务研究》2024年第5期3-17,共15页Finance Research

摘　　要：中国过往的会计知识并不缺乏自主性,管理活动论、增减记账法、全面预算管理等均为典型。在回顾、讨论改革开放以来中国管理会计理论与方法基础上,本文提出,植入中国传统文化、中国式现代化目标等中国元素的自主管理会计知识体系建设,未来应关注的重点包括:(1)追踪并审视管理会计发展前沿。(2)深化管理会计在战略、经营、成本、价值链管理等领域的应用和研究,以创造价值并提升企业竞争力。(3)基于行业特征和场景分析,强化管理会计在不同行业中的有效应用。(4)在科技创新引领现代化产业体系建设中,提高管理会计的赋能性。(5)加强管理会计应用的制度基础建设,提高管理会计应用效果。In the past,China did not lack independent accounting knowledge,Management Activity Theory,Increase-decrease Bookkeeping,Comprehensive Budgeting System are of the typical cases on this regarding.On the basis of reviewing and discussing Chinese management accounting theories and methods since the reform and opening up,this paper clearly puts forward that the construction of an independent knowledge system of management accounting with"Chinese elements",such as traditional culture and Chinese-style modernization goals,will focus on the following aspects in the future:(1)Pay heavily attentions to new developments of Western management accounting knowledge.(2)Deepen in area of management accounting applications,specifically in the fields of strategy,operation,cost,valuechains and related activities,in which to enhance competitive edges and value-creation capacities.(3)Strengthen industrial-levels management accounting practices,basing on the idiosyncrasy/scenarios of different industries.(4)Improve the enabling value of management accounting in the innovation-driven industrial moderation processes today.(5)Strengthen the institutional infrastructure of management accounting application and improve its the application effectiveness.

关 键 词：中国自主知识体系 管理会计 全面预算管理 业财融合 责任会计 

分 类 号：F275[经济管理—企业管理]