供给侧改革视角下管理会计的创新

Management accounting innovation under supply side reform

供给侧改革的实质是通过产业结构调整来解决中国经济现阶段存在的供需错配的问题。管理会计的供给侧改革,则是企业在适应新常态下价值管理的创新战略。管理会计的创新即以信息决策和内部控制为工具和基础,以价值增量为目的,在微观层面上为国家的供给侧改革提供实践依据,促使企业在管理层面上能够和国家改革目标一致,为经济发展做出贡献。

The essence of the supply side reform is through the adjustment of industrial structure to solve the mismatch between supply and demand of the problems of China＇s economy at this stage. The supply side reform of management accounting is the innovation strategy of enterprise under the new normal economic environment. The innovation of the management accounting is based on information for the decision and the internal control tool,for the purpose of value increment,and in micro level,provides the practice basis for the supply side reform of the country,to urge enterprises to match the national reform goals in the aspect of management and contribute to economic development.