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國(guó)際化與價(jià)值創(chuàng)造:管理會(huì)計(jì)及其在中國(guó)的運(yùn)用——中國(guó)會(huì)計(jì)學(xué)會(huì)管理會(huì)計(jì)與應(yīng)用專業(yè)委員會(huì)2012年度學(xué)術(shù)研討會(huì)綜述

發(fā)布時(shí)間:2019-06-02 05:36
【摘要】:正在當(dāng)前的國(guó)際化經(jīng)營(yíng)背景下,中國(guó)企業(yè)如何立足本土,放眼全球,整合運(yùn)用管理會(huì)計(jì)理論與方法,"挖潛增效",提升價(jià)值創(chuàng)造能力顯得尤為重要。正是基于這樣的宏微觀背景,由中國(guó)會(huì)計(jì)學(xué)會(huì)管理會(huì)計(jì)與應(yīng)用專業(yè)委員會(huì)主辦、暨南大學(xué)管理學(xué)院承辦、中國(guó)航空技術(shù)廣州有限公司協(xié)辦的"中國(guó)會(huì)計(jì)學(xué)會(huì)管理會(huì)計(jì)與應(yīng)用專業(yè)委員會(huì)2012年度學(xué)術(shù)研討會(huì)"于2012年11月23日-24日在廣州召開。來自學(xué)術(shù)界與實(shí)務(wù)界的百余位專家和學(xué)者圍繞"國(guó)際化與價(jià)值創(chuàng)造:管理會(huì)計(jì)及其在中國(guó)的運(yùn)用"這個(gè)主題,分別從管理會(huì)計(jì)的未來、管理會(huì)計(jì)實(shí)踐、預(yù)算管理、成本管理、績(jī)效評(píng)價(jià)、高管薪酬、管理控制系統(tǒng)與企業(yè)價(jià)值分析等領(lǐng)域展開深入的學(xué)術(shù)交流與研討,取得了預(yù)期成效。下面根據(jù)交流論文的領(lǐng)域?qū)Ρ緦醚杏憰?huì)的主要觀點(diǎn)予以綜述。
[Abstract]:Under the current international management background, it is particularly important for Chinese enterprises to base themselves on the local people, look around the world, integrate and apply management accounting theories and methods, "tap potential and increase efficiency", and enhance the ability of value creation. It is based on this macro and micro background, sponsored by the Management Accounting and Application Committee of the Chinese Accounting Society and hosted by the School of Management of Jinan University. The 2012 Symposium of the Management Accounting and Application Committee of China Accounting Society, co-organized by China Aeronautical Technology Guangzhou Co., Ltd., was held in Guangzhou from November 23 to 24, 2012. Around the theme of internationalization and value creation: management Accounting and its Application in China, more than 100 experts and scholars from the academic and practical circles focus on the future of management accounting, management accounting practice, budget management and cost management. Performance evaluation, executive compensation, management control system and enterprise value analysis have carried out in-depth academic exchanges and discussions, and achieved the desired results. The following is a summary of the main points of view of the seminar according to the areas of exchange of papers.
【作者單位】: 暨南大學(xué)管理學(xué)院會(huì)計(jì)學(xué)系;
【分類號(hào)】:F234.3
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本文編號(hào):2490869

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