基于EVA的价值管理会计整合框架——一种系统性与针对性视角的探索

The EVA-based Integrated Framework of Value-based Management Accounting——An Exploration from the Perspective of Being Systematic and Specific

中国企业管理会计实践目前主要存在缺乏系统性和针对性的问题。为了满足系统性要求,本文在文献分析和理论演绎的基础上,以组织目标为逻辑起点,以价值管理为基础,以经济增加值(EVA)为核心搭建了一个价值管理会计整合框架;为了满足针对性要求,本文以企业的实践应用为依托,为EVA与全面预算、管理报告和平衡计分卡等工具之间的整合提出了本土化和个性化的解决方案。以期为我国企业管理会计的整合应用提供一种契合实际的指导思路,从而增强应用的有效性。

Currently,the management accounting practice is far from systematic or specific in Chinese enterprises. To be systematic,therefore,based on the literature review,this paper builds up an integrated framework of value-based management accounting,taking the organization objective as the logical starting point,value-based management as the foundation,and EVA as the center. To be specific,based on the application practice,this paper develops local and individualized solutions for the integration between EVA and comprehensive budgeting,management reporting as well as BSC. All above aim to provide a realistic guiding thought for the integrated application of management accounting for Chinese enterprises,thereby enhances the effectiveness of application.