管理会计本土化的研究与思考

An Indigenous Study on Management Accounting

在我国经济转型、产业结构进一步调整的背景下,企业的管理模式也亟待变革。管理会计作为内嵌于企业的内部服务型会计,加强对其本土化、特色化研究日趋重要。然而,我国的管理会计学界的研究大多借鉴西方学说理论,缺乏根植于自身的研究。文章就管理会计本土化的概念、开展本土化管理会计研究的迫切性、可行性做出分析,并对如何加强管理会计本土化研究提出几点思考。

Under the background of the further adjustment of industrial structure and the economic transformation in China,enterprise management mode also needs to change. Management accounting,as a tool of the enterprise’s internal service,strengthen its local and distinctive research has become increasingly important.However,most studies instruct western theories and lack the oriental theories. In this paper,I discuss the concept of management accounting localization,its feasibility analysis,how to strengthen Indigenous Study on the management of accounting and put forward some thinking.