会计目标与管理会计的性质和体系

Accounting Objective and the Properties and System of Management Accounting

要认清管理会计的性质以及由这种性质所决定的体系,就有必要从会计目标的发展进程出发,分析管理会计产生的根本动因。会计的目标经历了报告受托责任、决策有用和投资者保护的历史变迁,而管理会计在这种变迁中之所以产生就是为了满足决策有用的需要,主要为企业内部管理提供信息支持,是一个决策信息支持系统。管理会计是会计,会计就是提供信息的,而管理的会计就是要为决策提供信息支持,从管理会计的这一性质出发就可以构造管理会计体系。本质上管理会计体系就是决策的信息支持体系,任何一项决策都必须要提供支持这一结论的原因信息,所以,管理会计的信息体系是按照因果关系构造的,这种因果关系所形成的信息体系既服务于管理活动全过程,也服务于不同层次的管理活动主体。管理会计的信息体系的披露和呈现可以以预算所呈现的报告体系为基础形成。

The properties and system of management accounting is still obscure. In order to build the management accounting system, it is necessary to analyse the fundamental motivation from the historical development of accounting objective. Accounting objective has experienced the changes of accountability, decision-making usefulness and investor protection. As an important part of accounting, management accounting mainly provides information support for enterprise internal management, and it is a decision-making information support system. Based on this property, the management accounting system is essentially the information support system of decision-making. It is constructed according to the causal relationship. The information system serves the whole process of management activities as well as information systems of different levels of management activity subjects. In that way, the disclosure of management accounting information system can be based on the budge system.