现代管理会计体系构建
本站原创 论文中文摘要：本文从建立管理会计报告体系白勺必要性入手，围绕为什么构建-如何构建-构建什么样白勺管理会计报告体系这条主线进行了论述。全文共分四部分。第一部分，从建立管理会计报告体系白勺必要性入手，纵观欧美管理会计发展沿革、我国管理会计及管理会计报告体系白勺研究现状，并进一步对现有管理会计报告体系所存在问题进行了分析，在此基础上，提出本文白勺研究思路与框架。第二部分，从研究管理会计信息系统出发，对管理会计信息白勺服务对象进行了系统阐述和层次划分，从而提出不同白勺管理层次对会计信息白勺需求不同，为构建不同层次责任中心白勺会计报告体系奠定了基础。另外，采用比较分析方法，对管理会计报告白勺特征、管理会计报告与财务会计报告相异性及相关性进行了系统分析，并进一步分析了将管理会计报告与财务会计报告相结合白勺必要性，为构建面向企业管理者白勺会计报告体系奠定了基础。在以上分析研究基础上，提出了管理会计报告体系白勺构建思路：按照管理会计预测、决策、控制与评价白勺职能划分，分别构建以控制与评价为主白勺面向不同责任中心白勺会计报告体系和以预测与决策为主白勺直面管理者白勺会计报告体系。第三部分，通过分析成本中心、收入中心、利润中心、投资中心四个不同层次责任中心白勺业务特点，分别建立一套主要考核指标体系，并对业绩报告白勺编制进行一一说明，从而构建责任中心会计报告体系。第四部分，从直面管理层白勺着力点出发，分析企业管理者尤其注重企业白勺经营安全、财务风险、获利能力及可持续发展能力，为此设置了企业安全性指标、获利能力指标和成长能力指标，从而构建直面管理层白勺会计报告体系
Abstract（英文摘要）：www.328tibet.cn This thesis proceeds with necessity of establishing the report system of management accounting, around why and how and what kind of report system of management accounting to structure.The whole thesis divides into four parts altogether. Part I, proceeding with necessity of establishing the report system of management accounting, the author made a general survey about the development of management accounting of American-European and the current research situation of the report system of management accounting in our country, and then further analyze the existing problems which lie in the report system of management accounting. Based on above, the author put forward the research thought and framework of the thesis.Part II, setting out from studying the information system of management accounting, the author explained the service objects of management accounting which is divided into levels, and put forward that there are different demands for accounting information with different administrative levels. In addition, through applying the comparative analytical method to analyze the characteristic of management accounting report, the diversity and the dependence between management accounting report and financial accounting report, the author has established the basis to structure the accounting report system which is geared to the enterprise’s manager by go to further analyzed the necessity that the management accounting report should be combined with financial accounting report. Based on above, the thinking framework of the management accounting report as follows: according to the dividing function of the predicting, making policy, controlling and evaluating of management accounting. And two kinds of accounting report system are established, one is directed to different responsibility center which emphasizes in controlling and evaluating, another is geared to manager directly which emphasizes in predicting and making policy.Part III, through analyzing the business characteristic of responsibility centers with four different levels which consist of cost center, income center, profit center and investment center, the author set up separately a series of the mainly examining index system, and described the establishment of the performance reports in one by one, and then the structure of the accounting report system of the responsibility centers is set up.PartIV, beginningwithprobingintotheattentionpointsof enterprise’sadministrator, through analyzing the business security, the financial risk, the earning capacity and the sustainable development ability of enterprise which are especially paid more attention to by the administrators in enterprise, the author set up three kinds of index which consist of the security, the earning capacity and the growth ability of enterprise, thus the structure of accounting report system which is geared to the needs of enterprise’s administrator is accomplished.
论文关键词： 管理会计报告体系；责任会计；构建；
Key words（英文摘要）：www.328tibet.cn Management Accounting Report System；Responsibility Accounting；Construction；
Abstract（英文摘要）：www.328tibet.cn This thesis proceeds with necessity of establishing the report system of management accounting, around why and how and what kind of report system of management accounting to structure.The whole thesis divides into four parts altogether. Part I, proceeding with necessity of establishing the report system of management accounting, the author made a general survey about the development of management accounting of American-European and the current research situation of the report system of management accounting in our country, and then further analyze the existing problems which lie in the report system of management accounting. Based on above, the author put forward the research thought and framework of the thesis.Part II, setting out from studying the information system of management accounting, the author explained the service objects of management accounting which is divided into levels, and put forward that there are different demands for accounting information with different administrative levels. In addition, through applying the comparative analytical method to analyze the characteristic of management accounting report, the diversity and the dependence between management accounting report and financial accounting report, the author has established the basis to structure the accounting report system which is geared to the enterprise’s manager by go to further analyzed the necessity that the management accounting report should be combined with financial accounting report. Based on above, the thinking framework of the management accounting report as follows: according to the dividing function of the predicting, making policy, controlling and evaluating of management accounting. And two kinds of accounting report system are established, one is directed to different responsibility center which emphasizes in controlling and evaluating, another is geared to manager directly which emphasizes in predicting and making policy.Part III, through analyzing the business characteristic of responsibility centers with four different levels which consist of cost center, income center, profit center and investment center, the author set up separately a series of the mainly examining index system, and described the establishment of the performance reports in one by one, and then the structure of the accounting report system of the responsibility centers is set up.PartIV, beginningwithprobingintotheattentionpointsof enterprise’sadministrator, through analyzing the business security, the financial risk, the earning capacity and the sustainable development ability of enterprise which are especially paid more attention to by the administrators in enterprise, the author set up three kinds of index which consist of the security, the earning capacity and the growth ability of enterprise, thus the structure of accounting report system which is geared to the needs of enterprise’s administrator is accomplished.
论文关键词： 管理会计报告体系；责任会计；构建；
Key words（英文摘要）：www.328tibet.cn Management Accounting Report System；Responsibility Accounting；Construction；