边界管控:兵器工业集团整合管理会计工具的创新探索

The Boundary Control: Innovative Exploration of Integrated Management Accounting Tools of China North Industries Group Corporation

"去杠杆"是目前我国国有企业面临的重要难题,也是供给侧改革的核心内容。边界管控是兵工集团管理会计与财务管控实践的创新探索,其核心思想是平衡企业财务风险与绩效。边界管控的具体做法为:在控制财务风险方面,通过对影响资产负债率的财务结构指标设置边界值来实现;在提高绩效方面,通过对利润等损益类指标实施以财务增加值(1)为导向的标准控制来实现。边界管控系统整合了全面预算管理、绩效评价、风险控制与管理会计报告等管理会计核心工具,形成了一种全新的业财融合闭环制度体系。该管理会计制度创新既为企业管理会计工具的整合提供了新的理论框架,也为企业推进"提质增效"与"去杠杆"提供了可行制度路径。

"Deleverage"is an important problem faced by Chinese enterprises,but also the core content of the Supply Side Reforming. The boundary control is theinnovative institutional arrangement that was designed by China North Industries Group Corporation. The main idea of the Boundary control is balancing between risk and efficiency,in respect of risk control,it mainly through setting boundary value for the factors which influencing asset-liability ratio; in terms of efficiency,it makes standard value for profit and other profit and loss indicators. The boundary control system integrates the core tools of management accounting,such as comprehensive budget management,performance evaluation,risk control and management reporting,and develops a new closed-loop system of financial and business integration. This innovation of management accounting system not only provides a new theoretical framework for the integration of management accounting tools,but also provides a feasible method for enterprises to improve their operating quality and efficiency.