改革开放40年中国管理会计理论研究的回顾与展望

Review and Prospect of the Theory Research of Management Accounting in China in the Past 40 Years of Reform and Opening Up

本文依据《管理会计基本指引》界定出管理会计理论研究范围并以中国知网中管理会计理论研究文献为样本,利用描述性统计分析、可视化统计分析和文献阅读分析等方法对改革开放40年来我国管理会计理论研究的发展脉络以及《关于全面推进管理会计体系建设的指导意见(征求意见稿)》发布以来的研究热点加以回顾和述评。本文发现,我国管理会计理论研究从集中于成本管理主题的状态开始,涵盖主题不断地丰富和完整,并在当前形成了对管理会计职能、管理会计信息与报告等一般问题以及对多种管理会计工具方法整合问题的研究热点。在此基础上,本文还对未来我国管理会计理论研究的发展方向进行了展望。

According to the Basic Guidelines on Management Accounting,we define the scope of theoretical research on management accounting, and select related research literature from China National Knowledge Infrastructure (CNKI)as a sample.With the help of descriptive statistical analysis, visual statistical analysis and literature reading analysis,we review the development of theory research of management accounting in China in the past 40 years since Reform and Opening-up and comment on the research hotspots since the release of Guiding Opinions on Comprehensively Promoting the Construetion of Management Accounting System (Draft).We find that the theoretical research of management accounting in China started from focusing on the subject of east management.The research topics were constantly enriched and the research framework was becoming more and more complete.At present,there are some research hotspots,such as the general problems of management accounting functions,management accounting information and reporting,and the integration of various management accounting tools and methods.Based on the above renew,we will make some reasonable prospects about the future development of theory research of management accounting in China.