应从“取经”到“造经”:透视管理会计报告

From "Pilgrimage to the West" to "Make a Buddhist Scriptures":A Perspective of Management Accounting Report

随着企业管理会计报告体系的建立,管理会计将从基于会计的管理转向基于管理的会计(张先治,2009)。本文对管理会计报告体系研究进行梳理与回顾,首先从会计相关性对管理会计报告的需求出发,界定企业管理会计报告的内涵;在此基础上,对当前管理会计报告体系的研究文献进行回顾和总结。通过对现有成果的评论式回顾,关注现有研究不足;在总结现有成果的基础上,提出对未来研究的展望。

With the establishment of the system of management accounting report,management accounting will turn from the management based on accounting to the accounting based on management（ZHANG Xian-zhi,2009）.This paper studied the requirement of accounting relevance to the management accounting report,and defined the connotation of management accounting report.It reviewed and summarized the current researches of management accounting report.Through the review of existing achievements and the concern about research deficiency,this paper suggested a prospect of future research.