论行政事业单位管理会计体系构建

The Establishment of Management Accounting System in Administrative Institutions

管理会计尚未在行政事业单位的广泛运用和发展,制约了管理会计理论的完善及实务的发展。行政事业单位应当从相关性原则出发,正确认识管理会计与预算会计同源分流的关系,其管理的特点又决定了应从预算管理的角度构建管理会计体系,基本内容包括预测系统、管理决策系统、全面预算系统、预算管控系统、项目管理与责任会计、业绩评价系统和内部报告系统。

Management accounting has not been widely applied and developed in administrative institutions,which restricts the improvement of management accounting theory and practices.Based on the relevance principle,administrative institutions should construct their management accounting system in a perspective of budget accounting for management accounting is homologous with budget accounting.The basic contents of management accounting system in administrative institutions should include systems of forecasts,management decision-making,comprehensive budget management,budget management and control,project management and responsibility accounting,performance evaluation and internal report.