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

The Innovation of Management Accounting under the New Economic Norm

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,China＇s economy is in the important period of three superimposed digestion of growthphase shift,structural adjustment pains,pre-stimulus policies. Development paradigm of the past 30 years has beendifficult to adapt to the new era,China＇s economy is facing many challenges and opportunities. Based on the new nor-mal current China＇s economy,this articletries analyze the role of management accounting to corporate governance,help businesses to adapt to the new economic situation more quickly,improve management capacity and ability to inno-vate. Also we hope to provide some help for the management research and accounting and corporate governance.