论体验经济与管理及管理会计创新

On Experience Economy and Innovations of Management and Management Accounting

社会经济的发展,使社会需求由物质层面向精神、文化层面提升,人们理性的物质形态消费向感性的“体验消费”转变;消费者对消费对象的选择,追求的是能使消费者产生“体验效应”、并在精神上得到满足的“文化价值”,而不仅是对象的物质价值。“体验经济”条件下形成的以“文化价值”为主体的价值运动,导致企业以至社会的价值体系产生实质性的重大变化。为此,在管理和管理会计领域要进行相应的创新。

The development of social economy facilitates social needs to promote from material level to mental and cultural level and people's consumption to shift from rational consumption of material products to perceptual consumption of pure or quasi-cultural products. Therefore, consumers' selection of consuming objects will lay main emphasis on seeking for “cultural value' that benefits consumers from obtaining mental satisfaction, not only for objects' material value. The new value movements (taking cultural value as its main-stay) formed under the condition of experience economy consequently lead to a substantial and fundamental change in value systems of enterprises as well as the whole society. So, innovations of management and management accounting have to be created accordingly.