我國管理會計理論和實務的發展探究-藏刊網

本篇論文目錄導航：

【題目】我國管理會計理論和實務的發展探究
【第一章】管理會計基本理論與職能研究緒論
【第二章】管理會計研究現狀
【第三章】管理理論應用成熟的標志
【第四章】管理會計的邊界
【第五章】管理會計的展望
【結語/參考文獻】管理會計的合理定位研究結語與參考文獻

摘要

在整個會計理論與實務的研究中，有關管理會計的探討遠不及財務會計。管理會計是什么，能做什么，有所作為的對象是什么？也許我們能感受到，但卻很難聽到相對統一的聲音，究其原因是管理會計理論研究的不成熟。

本文以主要管理理論發展為線索，結合國內外主流的管理學、會計學理論與實務研究成果，于不同時代背景感知管理會計與管理微妙而緊密的關系--管理會計應管理理論應用的需要提供適時的決策有用信息，管理會計在不斷的自我完善中推進管理理論應用成熟，發展完善的管理會計成為管理理論應用成熟的標志。

在管理會計與管理微妙而緊密的關系背后是管理會計與管理之間流動的管理會計信息，傳遞的管理思想。在決策有用信息提供的背后是管理會計支持管理的背后機制--管理會計對企業戰略、戰術和作業等多層次管理活動進行確認、計量，在提供決策有用信息過程中，支持多層次管理活動中反復進行的計劃（P）、執行（D）、檢查（C）和行動（A）。在管理會計的會計方法屬性和管理本質屬性中把握管理會計本質，界定其學科邊界，并進一步回答管理會計能做什么，確定管理會計職能，認清其作用邊界，回答管理會計有所作為的對象是什么，勾勒管理會計對象，明確其活動邊界。

展望未來，我們能夠做的是在管理會計邊界內務實地對管理會計對象發揮管理會計的職能作用，最大可能地實現管理會計的突破。管理會計可以在滿足現有管理理論應用需要基礎上尋求自身方法與手段的突破，也可以從管理理論突破中尋找發展的契機。沿著這樣的方向，我們將對西方“重方法，輕理論”的背后原因有更清晰的認識，并將有所作為。

關鍵詞：管理會計本質，管理會計職能，管理會計對象

Abstract

Throughout the entire accounting theory and practice research, the study on managementaccounting is far less than financial accounting. Maybe we can define the managementaccounting, tell the function of management accounting, describe the object ofmanagement accounting. However, we often disagree with each other. The reason is thatthe study on management accounting is not mature.

Based on the history of main management theory, the article selectively absorbs maindomestic and foreign academic views on management and management accounting,percepts the subtle and close relationship between management accounting andmanagement from different backgrounds. Management accounting provides timelydecision-making and useful information for the practice of management theory andadvances the mature of management theory, so perfect management accounting become thesign of the maturity of the management theory application.

Through the subtle and close relationship between management accounting andmanagement, we can see the information flowing between management and managementaccounting, feel the thought passing from management to management accounting.

Management accounting provides decision-making and useful information in order tosupport the need of information in management practice-- Management accountingrecognizes, measures multi-level activities in strategic, tactical and operationalmanagement, provides decision-making and useful information and supports the cycle ofPDCA in management practice. After understanding the attributes of accounting methodand management essence of management accounting, we can grasp the essence ofmanagement accounting, define the boundary of subject, and further to determinemanagement accounting function, recognize the boundary of function, tell the object ofmanagement accounting, draw the outline of the boundary of the activity.

Foreseeing the future, what we can do is most likely to achieve the breakthrough ofmanagement accounting in the border of management accounting. We can seekbreakthroughs of methods and means of management accounting under the existingmanagement theory, we also can find opportunities from the breakthroughs in managementtheory. In this way, we can get into focus the reason for placing more emphasis onmethodology than theory in western academic community and do something.

Key Words : the essence of management accounting, the function of managementaccounting, the object of management accounting

摘要

Abstract

第 1 章緒論

1.1 選題目的和意義

1.1.1 研究目的

1.1.2 研究意義

1.2 研究思路

第 2 章管理會計研究現狀

第 3 章管理理論應用成熟的標志

3.1 古典管理理論與管理會計的形成

3.2 行為科學管理理論與管理會計的發展