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长期以来,实务界与学术界都在关心一些共同的话题:管理会计究竟应该如何为企业创造价值;一个有效的管理会计控制系统包括哪些关键的要素;这些要素之间又是什么关系。鉴于实务界与学术界这一长期的困惑与思考,本文将研究目标定为“中国企业管理会计研究框架”。全文包括两大主要内容:一是对管理会计研究现状的分析,具体分析管理会计的实务和理论状况,并提出我们的看法;二是叙述管理会计研究框架的理论基础及研究方法的选择。
For a long time, both practitioners and academics are concerned about some common topics: how management accounting should create value for the enterprise; what are the key elements of an effective management accounting control system; and what are the relationships among these factors. In view of the long-term puzzling and thinking between practice and academia, this article sets the research goal as “China Enterprise Management Accounting Research Framework.” The full text includes two main contents: one is the analysis of the status quo of management accounting research, concrete analysis of the practice and theoretical status of management accounting, and put forward our views; the second is the theoretical basis of management accounting research framework and the choice of research methods.