摘要
环境不确定性取决于环境的复杂性和环境的变动性。管理会计主动应对环境不确定性是企业价值创造的本质体现,企业应以顾客价值创造为导向实现企业的价值增值。管理会计信息支持系统通过对信息有用性的甄别与分析,提高了企业管理者对管理会计信息的认知能力;管理会计控制系统借助于行为动机理论进一步优化了控制系统的管理机制,推动了管理会计体系的完善与发展。
Environmental uncertainty depends on the volatility and complexity of the environment. Management accounting can actively deal with uncertainty,which is the essence of enterprise value creation. Accordingly,enterprises should be guided by customer value creation and strive for the value appreciation of the enterprise. Through screening and analyzing of the usefulness of information,the management accounting information support system is able to improve the cognitive ability of the enterprise managers and management accounting information; in addition,management accounting control system used the motivation theory to optimize the internal mechanism of the control system,and further promoted the development and the perfection of the management accounting system.
出处
《会计研究》
CSSCI
北大核心
2014年第9期21-28,96,共8页
Accounting Research
基金
作者主持的日本文部科学省科学研究补助金课题"企业群的成本管理模式及优化研究(DAJI816001)"的后续成果
江苏省软科学研究计划课题"低碳经济下产业集聚对企业环境经营影响研究(BR2014060)"的阶段成果之一
