经济新常态下管理会计的创新——基于公司治理结构改革的视角

Innovation of Management Accounting Under the New Economic Normality——Based on the Perspective of Corporate Governance Structure Reform

当前,我国经济处于增长速度换挡期、结构调整阵痛期、前期刺激政策消化期三期叠加的重要时期。过去30年的经济发展模式已经难以适应新时代的需要,我国经济面临诸多机遇与挑战。基于当前中国经济的新常态,探索管理会计对公司当前治理结构的作用机制,通过内外部制度的建设和应用,构建以管理会计为基础的董事会绩效评价,调整和拓展管理会计内涵等方面的创新,促进公司治理结构改革,从而有效提升企业的竞争力。

At present, the pace of economic growth in China is in the important period of three superimposed digestion of growth phase shift, structural adjustment pains, pre-stimulus policies. Development modle of the past 30 years has been difficult to adapt to the new era, and China＇s economy is facing many challenges and opportunities. It is essential to be based on the new norm of the current Chinese economy to explore the mechanism governance structure that management accounting plays a role in the company＇s current management. Via the construction and application of internal and external systems, to build the performance evaluation of the board of directors＇ performance evaluation which is based on management accounting, to adjust and expand the connotation of management accounting and so on are essential to promote the company＇s governance structure reform and then effectively enhance the competitiveness of enterprises.