管理会计理论框架的研究综述

The Theoretic Framework of Management Accounting: a Literature Review

本文对管理会计理论框架作了简要综述,提出管理会计理论应以会计环境、动因为逻辑起点,以管理会计目标为核心,以企业管理会计的信息反馈机制为纽带的对会计信息进行预测计划、实施控制、绩效评价和战略决策管理的信息系统。

This paper discusses theoretic framework of management accounting. It points out that the theory of management accounting is an information system based on planning, controlling, evaluating and strategy making, with the accounting environment and motivation as the logic start of management accounting, the target of management accounting as the core, and the information feedback mechanism as the connection.