论管理会计范式的形成规律

Discussions on the Formation Rule of Management Accounting Paradigm

中国的管理会计范式是与中国经济发展的情境相适应的。在特定的情境状况下,管理会计的导入与变迁具有内在的客观规律。"自上而下"或"自下而上"的管理会计导入,以及不同情境特征下的管理会计变迁,离不开概念扩展与制度建设的发展路径。通过总结和提炼导入环境下的管理会计范式规律,有助于企业选择情境嵌入或情境依赖的管理会计应用模式;通过变迁环境下的管理会计范式认知,有助于构建管理会计的指南或指引。管理会计体系的构建,需要加强管理会计范式形成规律的研究或探讨。在经济新常态的市场环境下,认识和把握管理会计范式的形成规律是全面推进中国特色管理会计体系建设的一项重要任务。

China＇s management accounting paradigm well matches the situation of China＇s economic development. Under specific circumstances, the introduction and the change of management accounting obey inherent objective rules. Management accounting from the ＂top -down＂ or ＂bottom -up＂ and the change of management accounting under different situational features cannot be separated from the development path of concept expansion and institutional improvement. Summarizing and refining the rules of will help enterprises to choose the management accounting paradigm in introduction environment situation embedded or situation dependent application mode of management accounting; knowledge about the management accounting paradigm in the change environment will be helpful to formulate the guide for management accounting. To establish the management accounting system, studies or discussions on the formation rules of management accounting paradigm should be strengthened. In the market environment of the new economic normal, the understanding and mastering of the formation rules is an important task to carry forward the construction of the management accounting system with Chinese characteristics in an overall way.