摘要
中国大部分企业运用管理会计仍处于"不知在做"的阶段,亟需推动管理会计在我国企业管理实践中的应用。本文结合管理会计目标、对象和本质三个视角界定管理会计的功能边界,并将企业的价值创造活动抽象为CVA与EVA整合的价值创造系统,展现了企业价值创造的基本逻辑。运用现金流贴现模型将价值管理具化为战略管理、现金流管理和风险管理,以管理会计的价值创造目标为核心构建了企业管理会计的应用框架,提出了具有操作性的管理会计应用体系实施路径,对于我国企业加强管理会计体系建设具有重要的指导意义。
It is urgent to push the application of management accounting in management practice for enterprises.This paper redefines the functional boundary of management accounting from the views of management accounting goal,object and essence,abstracts the value creation activity of the enterprise to be a value creation system with integration of CVA and EVA,and shows the basic logic of enterprise value creation.In this paper,value management is concretized to be strategic management,cash flow management and risk management by applying the cash flow discount model,application framework of the enterprise management accounting is structured by taking value creation goal of management accounting as the core,and the practice path of the management accounting application system is presented.
出处
《会计研究》
CSSCI
北大核心
2017年第6期11-16,共6页
Accounting Research
基金
教育部人文社会科学研究规划基金项目(16YJA630067)
中央高校基本科研业务费专项资金百人计划项目(2682017WBR02)资助
