基于行为科学行为管理会计研究
本站原创 论文中文摘要：行为管理会计并不是现有管理会计体系中的一个分支,其理论体系是建立在现有管理会计理论体系的基础上的,归纳了现有管理会计理论体系中的各个方面的行为因素,加以梳理,总结,并建立一个行为导向的逻辑框架。构建的行为管理会计理论的主要内容是从决策、预算、绩效评价与激励三个方面来表述的,决策部分的行为分析指出了进行长期投资决策和进行经营决策时所面临的一系列道德问题。预算部分指出了能够促使积极行为的预算体系具有的关键特征,这些特征主要涉及高层管理者和高层主管的态度和参与。绩效评价与激励部分对标准成本系统中的各项差异进行了行为,归根结底这些差异在于生产过程中人的偏差和失误。最后,就我国的情况来看,国内企业实践中应用的管理会计理论体系必须树立行为导向原则,本文用行为管理会计理论对国有企业面临的行为问题进行了分析,提出了对策
Abstract（英文摘要）： Behioral management accounting is not branch of the currentmanagement accounting theory. Rather it is based on the current theorysumming up three major parts of the existing management accounting theoryand restructuring them in behioral principle. The tree major parts aredecision-making, budget, and performance evaluation. As a result, I build up abehior-oriented framework for management accounting. In behioraldecision-making part, I research into some moral problems those we he toface up when we make long term investment and operating decision. Inbehioral budget part, I carefully concluded some important characteristicsof a positive behior-induced forecast system. In behioral performanceevaluation part, I analyzed all kinds of behioral variance in Standard CostSystem and concluded that this variance is essentially caused by people inworking. Finally, state owned enterprises must take behior-orientedprinciple in their management accounting activity. In the last chapter, Ianalyzed the behioral problems that SOEs he to face up and give thesolution for these problems.
论文关键词： 决策；预算；绩效评价；行为导向原则；
Key words（英文摘要）： decision-making；budget；performance evaluation；behior-oriented principle；
Abstract（英文摘要）： Behioral management accounting is not branch of the currentmanagement accounting theory. Rather it is based on the current theorysumming up three major parts of the existing management accounting theoryand restructuring them in behioral principle. The tree major parts aredecision-making, budget, and performance evaluation. As a result, I build up abehior-oriented framework for management accounting. In behioraldecision-making part, I research into some moral problems those we he toface up when we make long term investment and operating decision. Inbehioral budget part, I carefully concluded some important characteristicsof a positive behior-induced forecast system. In behioral performanceevaluation part, I analyzed all kinds of behioral variance in Standard CostSystem and concluded that this variance is essentially caused by people inworking. Finally, state owned enterprises must take behior-orientedprinciple in their management accounting activity. In the last chapter, Ianalyzed the behioral problems that SOEs he to face up and give thesolution for these problems.
论文关键词： 决策；预算；绩效评价；行为导向原则；
Key words（英文摘要）： decision-making；budget；performance evaluation；behior-oriented principle；