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管理会计是一门社会应用学科,它的主要作用是在现代市场经济条件下,加强企业管理,实现企业利润的最大化。它主要体现在企业在市场经济中的经济活动、经济决策,通过企业财务等反馈的信息,实现对经济过程的预测、决策、规划、控制、责任考核评价等职能的一个会计分支。环境的复杂性和变动性是环境不确定性的主要影响因素,企业价值的创造就在于管理会计对环境不确定性的主动应对。本文就在对环境不确定性特征分析的基础上,对如何利用管理会计信息支持系统和控制系统应对环境的不确定性作出对策分析,希望为管理会计系统的发展与完善提供有益的借鉴。
Management accounting is a subject of social application. Its main function is to strengthen enterprise management and maximize corporate profits under the condition of modern market economy. It is mainly reflected in the economic activities of enterprises in the market economy, economic decision-making, through corporate finance and other feedback of information to achieve the economic process of forecasting, decision-making, planning, control, responsibility assessment and evaluation functions of an accounting branch. The complexity and change of environment are the main influencing factors of environmental uncertainty. The creation of enterprise value lies in the management accounting’s initiative response to environmental uncertainty. Based on the analysis of the characteristics of environmental uncertainty, this paper analyzes how to use the management accounting information support system and control system to deal with the environmental uncertainty, and hopes to provide useful reference for the development and improvement of management accounting system.