AICPA和CIMA管理会计理论体系研究的新进展

AICPA and CIMA make new progress in the research on management accounting theory system

本文结合AICPA和CIMA于2014年10月联合新发布的"全球管理会计原则",主要从管理会计的目标、定义、管理会计的四项基本原则、管理会计应用指引体系等方面进行了详细的分析,认为"全球管理会计原则"是管理会计理论体系及应用研究的重大突破及最新进展,对其合理成果进行借鉴并消化,必将加快我国管理会计体系建设及管理会计的实践,从而提高管理会计的决策能力,推动我国企业的快速转型及持续发展。

Based on the Global Management Accounting Principles issued by AICPA and CIMA in October 2014, this article presents a detailed analysis on the objective and definition of management accounting, its four fundamental principles as well as application guidance of management accounting. It comes to the conclusion that the Global Management Accounting Principles is a major breakthrough and latest progress in the research on management accounting theory and application. As long as we draw on and absorb the proper part, the Principles will surely expedite the construction of management accounting system and its application in China, which will thereby improve the decision-mak ing abilit y of management accounting and promote the quick transition and sustainable development of Chinese enterprises.