阿米巴经营是“京瓷”企业的一种创新经营模式,其先进的理念值得传统的管理会计借鉴与思考。本文以“京瓷”的内部虚拟产权为基础,介绍了阿米巴模式与管理会计的运用,分析了其经营机制的内涵,有助于推动企业内部绩效理论的发展,以期能帮助我国企业更好地借鉴其模式。 Amoeba management is a “Kyocera ” enterprise an innovative business model, its advanced concepts worthy of the traditional management accounting for reference and thinking. Based on the internal virtual property rights of Kyocera, this paper introduces the use of amoeba and management accounting, analyzes the connotation of its operating mechanism, and helps to promote the development of internal performance theory in order to help Chinese enterprises Better learn from its model.