發(fā)布時(shí)間：2018-08-29 13:47

【摘要】：中國(guó)的管理會(huì)計(jì)范式是與中國(guó)經(jīng)濟(jì)發(fā)展的情境相適應(yīng)的。在特定的情境狀況下,管理會(huì)計(jì)的導(dǎo)入與變遷具有內(nèi)在的客觀規(guī)律。"自上而下"或"自下而上"的管理會(huì)計(jì)導(dǎo)入,以及不同情境特征下的管理會(huì)計(jì)變遷,離不開概念擴(kuò)展與制度建設(shè)的發(fā)展路徑。通過(guò)總結(jié)和提煉導(dǎo)入環(huán)境下的管理會(huì)計(jì)范式規(guī)律,有助于企業(yè)選擇情境嵌入或情境依賴的管理會(huì)計(jì)應(yīng)用模式;通過(guò)變遷環(huán)境下的管理會(huì)計(jì)范式認(rèn)知,有助于構(gòu)建管理會(huì)計(jì)的指南或指引。管理會(huì)計(jì)體系的構(gòu)建,需要加強(qiáng)管理會(huì)計(jì)范式形成規(guī)律的研究或探討。在經(jīng)濟(jì)新常態(tài)的市場(chǎng)環(huán)境下,認(rèn)識(shí)和把握管理會(huì)計(jì)范式的形成規(guī)律是全面推進(jìn)中國(guó)特色管理會(huì)計(jì)體系建設(shè)的一項(xiàng)重要任務(wù)。
[Abstract]:China's management accounting paradigm is adapted to the situation of China's economic development. Under certain circumstances, the introduction and change of management accounting have internal objective law. " The introduction of top-down or bottom-up management accounting, as well as the changes of management accounting under different circumstances, can not be separated from the development path of concept expansion and system construction. By summing up and refining the rules of management accounting paradigm under the environment of introduction, it is helpful for enterprises to choose the application mode of situational embedding or situational dependence, and to recognize the paradigm of management accounting under the changing environment. Help build guidelines or guidelines for management accounting. The construction of management accounting system needs to strengthen the study or discussion of the formative law of management accounting paradigm. In the market environment of the new normal economy, it is an important task to understand and grasp the formative rule of management accounting paradigm in an all-round way to promote the construction of management accounting system with Chinese characteristics.
【作者單位】： 南京大學(xué)商學(xué)院;
【基金】：南京大學(xué)中國(guó)特色社會(huì)主義經(jīng)濟(jì)學(xué)國(guó)家協(xié)同創(chuàng)新平臺(tái)及中央高�；緲I(yè)務(wù)費(fèi)專項(xiàng)資金(010414380002) 日本文部科學(xué)省科學(xué)研究補(bǔ)助金課題“企業(yè)群的成本管理模式及優(yōu)化研究(DAJI816001)”
【分類號(hào)】：F234.3

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