中国管理会计的蜕变之旅:历史演进、现状洞察与未来趋势  

The Transformative Journey of Management Accounting in China:Historical Evolution,Current Situation Insights and Future Trends

作　　者：杜慧霞[1] 郭冰[2] DU Huixia;GUO Bing

机构地区：[1]山西工商学院,山西太原030000 [2]山西财经大学,山西太原030012

出　　处：《商业经济》2025年第4期129-133,共5页Business & Economy

基　　金：2024年山西工商学院研究项目:资源型地区企业高质量发展管理会计决策支持(2024A1001);山西高等学校哲学社会科学研究项目(2023W226)的阶段性研究成果。

摘　　要：我国管理会计经历了改革开放前萌芽期、改革开放后至20世纪末稳步发展期以及21世纪初与国际趋同和本土发展相适应三个阶段。以《管理会计基本指引》后国内知名会计期刊《会计研究》《管理会计研究》《会计之友》上发表的管理会计论文为研究样本,运用统计分析和文献分析工具,从研究主题、研究方法等方面进行文献计量和可视化分析。未来,在数字化和智能化背景下,管理会计借助大数据等新兴技术,适应企业数字化转型,并与企业深度融合,提升数据资源利用率与应对不确定性的能力。管理会计研究趋于多元化和多维度,从传统的成本、预算管理扩展到企业社会责任等领域,注重国际化视野,推动工具创新和本土化,助力企业战略转型和价值创造。Management accounting in China has gone through three stages:the embryonic stage before the reform and opening-up,the steady development stage from the reform and opening-up to the end of the 20th century,and the stage of adapting to international convergence and local development in the early 21st century.Taking the management accounting papers published in well-known domestic accounting journals such as Accounting Research,Management Accounting Research,and Friends of Accounting after the issuance of the Basic Guidelines for Management Accounting as research samples,statistical analysis and literature analysis tools are used to conduct bibliometric and visual analysis from aspects such as research themes and research methods.In the future,against the backdrop of digitalization and intelligence,management accounting will leverage emerging technologies such as big data to adapt to the digital transformation of enterprises,deeply integrate with enterprises,and enhance the utilization rate of data resources and the ability to deal with uncertainties.The research of management accounting is becoming more diversified and multi-dimensional,expanding from traditional cost and budget management to areas such as corporate social responsibility.It will attache importance to an international perspective,promote tool innovation and localization,and help enterprises with strategic transformation and value creation.

关 键 词：管理会计 管理会计基本指引 关键词共现分析 聚类分析 

分 类 号：F234.3[经济管理—会计学]