【摘要】：20世紀80年代以后,價值創(chuàng)造成為企業(yè)發(fā)展關注的核心問題,價值管理思想也在國內(nèi)外企業(yè)經(jīng)營管理領域內(nèi)得到了充分的發(fā)展和應用。我國國有資產(chǎn)管理委員會也在中央企業(yè)經(jīng)濟業(yè)績考核過程中推行了經(jīng)濟增加值價值管理考核方式,使得包括中央企業(yè)在內(nèi)的我國許多企業(yè)意識到了研究和推行價值管理的重要性。與此同時,為適應我國企業(yè)經(jīng)營管理需要,國家有關部門正在研究發(fā)展管理會計信息系統(tǒng),推進我國會計工作以及經(jīng)濟發(fā)展的轉(zhuǎn)型升級�；谏鲜霰尘�,研究基于價值管理的企業(yè)管理會計理論與方法及其系統(tǒng)構(gòu)建,對于企業(yè)發(fā)展價值管理方法、改進會計工作、提升管理水平具有重要意義。本文通過研究價值管理理論體系的基本內(nèi)容,探究在價值管理導向下企業(yè)價值的內(nèi)涵及其驅(qū)動因素,分析管理會計理論體系的基本框架,探尋價值管理目標導向與管理會計目標的聯(lián)系和區(qū)別,以及其對管理會計系統(tǒng)的影響,最終提出了基于價值管理的企業(yè)管理會計基本理論和方法體系框架,為企業(yè)推行價值管理、有效進行價值決策提供理論支持。
[Abstract]:Since 1980s, value creation has become the core issue of enterprise development, and the thought of value management has been fully developed and applied in the field of enterprise management at home and abroad. The State-owned assets Management Committee of our country has also carried out the economic value added value management assessment method in the process of the economic performance assessment of the central enterprises. Many Chinese enterprises, including central enterprises, have realized the importance of studying and carrying out value management. At the same time, in order to meet the needs of management and management of enterprises in China, relevant departments of the state are studying and developing management accounting information system to promote the transformation and upgrading of accounting work and economic development in China. Based on the above background, the research on the theory and method of enterprise management accounting based on value management and the construction of its system are of great significance to the development of value management method, the improvement of accounting work and the promotion of management level. By studying the basic contents of the theory system of value management, this paper explores the connotation and driving factors of enterprise value under the guidance of value management, and analyzes the basic framework of the theory system of management accounting. This paper explores the connection and difference between the goal orientation of value management and the goal of management accounting, and its influence on the management accounting system. Finally, it puts forward the framework of the basic theory and method of enterprise management accounting based on value management. It provides theoretical support for enterprise to carry out value management and carry out value decision-making effectively.
【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F234.3

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本文編號：2432045