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本文回顾了当前管理会计的定义、基本理论和框架内容,发现目前管理会计学至多可称为基于会计的管理,其本质、目标、内涵等并不符合会计学的基本特性。内部报告理论的提出可以更加明确管理会计是基于管理的会计这一本质,从而对管理会计的基本理论和框架内容都产生了重大的影响。而这必然会对重新定位管理会计学科,解决当前管理会计与成本会计、财务管理学科之间分工不明、内容交叉的问题有重要的启示,对管理会计学科的发展有重大的意义。在探讨了内部报告理论对于协调管理会计与相关学科关系的作用后,本文提出了相应的建议。
This paper reviews the definition, basic theory and framework of current management accounting, and finds that at present, management accounting can be regarded as accounting-based management at most, whose essence, goal and connotation do not accord with the basic characteristics of accounting. The internal report theory can be more clearly defined as the management accounting is the nature of management-based accounting, which has a significant impact on the basic theory and framework of management accounting. This will inevitably have important implications for the repositioning of the management accounting discipline and the solution of the problems of the current management accounting and cost accounting and the financial management disciplines with unclear division of labor and content cross, and is of great significance to the development of management accounting discipline. After discussing the role of internal report theory in coordinating the relationship between management accounting and related disciplines, this article puts forward corresponding suggestions.