中国管理会计的历史演进、现状与未来

The Past,the Present and the Future of the China's Management Accounting

中国管理会计的发展大致经历了三个时期,即改革开放前与计划经济和国营企业制度相适应的管理会计、改革开放之后至20世纪末与转型市场经济相适应的管理会计以及21世纪初与国际趋同和本土文化发展相适应的管理会计。通过文献整理,我们归纳出中国管理会计的研究和应用的现状,其主要特色是:(1)研究重点由国外引进介绍转向本土化应用;(2)研究视角由单一视角转向多视角;(3)研究方法由单一学科转向多学科。对管理会计研究的未来走向主要应从以下几方面推进:(1)推进广义研究;(2)突出整合研究;(3)注重实证研究;(4)加强本土化研究。

China＇s management accounting has undergone roughly three stages of development： the accounting system during the time of mandatory economy and state owned enterprises prior to the economic reform, the accounting system adapted to the transitional period at the turn of the century after the economic reform, and the accounting system developed at the beginning of the 21st century and converging to the international standard while adjusting to Chinese conditions. Through data and literature collection we have summed up the status quo of China＇s management accounting research and application as follows： （1） the research focus has been shifted from mere introduction from abroad to application locally; （2） the research perspective has changed from a single perspective to multi-perspectives; （3） the research methods have extended from one discipline to multi-disciplines. It is suggested that further research should be done in the following respects： （1） advance extensive research; （2） prioritize integrative research; （3） strengthen empirical research; （4） enhance localization research.