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众筹商业模式作为一种新兴的商业模式,在我国新经济情势下,受到越来越多创业者的青睐。作为对传统商业模式的创新,众筹商业模式要求管理会计在项目决策、项目运营、项目评价等方面提供更深入的管理辅助作用,传统的管理会计方法理论,显然已经不能满足这一需求。基于此,本文结合众筹商业模式的特点及其对管理会计的新要求,构建了适合众筹商业模式发展的管理会计体系,以期能够为实践运用者提供一定的有益建议。
Crowdfunding business model, as a new business model, is favored by more and more entrepreneurs in our country’s new economy. As an innovation of traditional business model, crowdfunding business model requires management accounting to provide more in-depth management assistance in project decision-making, project operation and project evaluation. The traditional theory of management accounting apparently can not meet this demand. Based on this, this article combines the characteristics of crowdfunding business model with the new requirements of management accounting, and builds a management accounting system that is suitable for the development of crowdfunding business model, with a view to providing some useful suggestions for practical users.