中国式管理会计体系变革:从数据要素到数据资产  

China's Unique Path to Management Accounting System Change:Transforming Data Elements into Data Assets

作　　者：王艳 杨达 Wang Yan;Yang Da(School of Accounting,Guangdong University of Foreign Studies;Guangdong-Hong Kong-Macao Greater Bay Area Accounting and Economic Development Research Center;School of Business Administration and Tourism Management,Yunnan University)

机构地区：[1]广东外语外贸大学会计学院、粤港澳大湾区会计与经济发展研究中心 [2]云南大学工商管理与旅游管理学院

出　　处：《管理世界》2024年第10期171-188,共18页Journal of Management World

基　　金：国家社科基金重大项目“深化混合所有制改革的机制创新和实践路径研究”(基金号:21ZDA039);广州市哲学社会科学发展“十四五”规划2024年度市委市政府重大课题“广州加快形成新质生产力的实现路径研究:基于‘数实融合’的视角”(基金号:2024GZZD08)的资助。

摘　　要：数据是重要的生产要素,随着财政部印发《企业数据资源相关会计处理暂行规定》,管理会计应当主动迎接数据要素资产化的机遇与挑战,推动新时代新征程管理会计工作的新发展。本文通过对南方电网的数字化战略变革纵向案例研究发现,数据价值实现和管理会计变革是企业从传统管理会计控制系统向共享价值式管理会计系统转变的两个关键阶段,前一阶段是企业通过数据要素到数据资产跃迁、实现价值变革的过程,后一阶段是企业数据资产化“逆推”管理会计体系内嵌、实现范式变革的过程。本文最终提炼出“中国式共享价值管理会计体系”模型,体现企业创造共享价值的动因、过程和结果。模型构建了一个由数据要素作为核心驱动力的链条,数据要素首先推动管理会计领域的创新实践,进而助力企业创造共享价值。该模型以数据要素为核心驱动力,不仅深化了战略管理会计变革的过程性理论研究,更展现了我国独特的数据确权与数据资产化国家政策,为中国式管理会计体系的创新与发展提供的制度激励机制。总之,该模型不仅吸收了西方的管理控制思想和资源理论,还强调了共享价值的导向。基于此,学术界与实务界应强强联合,立足于构建中国自主管理会计知识体系的战略视角,对该理论模型和相关案例进行持续研究,提升管理会计隐性应用知识的显性化,为我国管理会计应用和发展提供专属性支持。Data is an important factor of production.With the issuance of the Interim Regulations on Accounting Treatment of Enterprise Data Resources by the Ministry of Finance,management accounting should proactively embrace the opportunity of data assetization,and promote the development of management accounting in the new era and new journey.Focusing on a case study of China Southern Power Grid's digital transformation,the study identifies two key stages in the transition of the management accounting system from a traditional focus on cost control to a shared value basis:data value realization and management accounting transformation.The former involves value shift realized by transitioning from data to data assets,while the latter represents a paradigm shift achieved by integrating data assetization into management accounting.The study concludes by representing the"The China Version of Creating Shared Value(CSV)Management Accounting System"model,which captures the motives,processes,and outcomes of creating shared value.This model constructs a data-driven chain that fosters innovation in management accounting,thereby enabling enterprises in generating shared value.It takes data element as the core driving force,not only deepens the process theory research of strategic management accounting reform,but also shows the unique national policies such as data rights confirmation and data assetization,which provides institutional incentives for the innovation and development of China's unique management accounting system.The model absorbs traditional western management control principles and resource theories.It further reflects the shared value orientation.It also calls for collaboration between academics and practitioners to further develop this theoretical model and related cases from a strategic perspective of building China's independent accounting knowledge architecture,in order to strengthen the articulation of tacit knowledge and advance management accounting practice in China.

关 键 词：管理会计 数据要素 数据资产 共享价值 案例研究 

分 类 号：F234.3[经济管理—会计学] F275[经济管理—国民经济] F49