供给侧结构性改革背景下的管理会计变革研究

供给侧结构性改革是"十三五"时期提出的一项重大战略决策,是新时期下实现经济转型、供需平衡、企业升级的重要制度安排。管理会计是供给侧结构性改革的微观基础,为企业管理层做出决策提供会计信息,提升决策质量,进而为企业创造价值。供给侧结构性改革使得企业转型升级迫在眉睫,在此背景下,企业管理会计变革迎来最佳时期,管理会计必须根据组织的转型而不断创新发展,使其管理会计方法与工具得到更新以适应高要求的本土化管理会计。在理顺供给侧改革与管理会计变革逻辑关系的基础上,分析了供给侧改革对管理会计变革发展的影响和要求,在供给侧结构性改革深化之年为管理会计发展提出具有针对性的创新建议。

The structural reform of supply -side is an important strategic decision put forward during the period of 13th Five - Year, it is an important system arrangement to realize the economic transformation and upgrading of enterprises, the balance of supply and demand in the new era. Management accounting is the micro foundation of the structural reform of sipply - side, which provides accounting information for enterprise management decision -making, which improves decision -making quality, and creates value for enterprise. The structural reform of supply - side makes the transformation and upgrading of enterprises be imminent, under this background, management accounting change ushered in the best period, management accounting must be continuous innovation and development according to the organization＇ s transformation, the management accounting methods and tools have been updated to meet the high requirements of the localization of management accounting. On the basis of straighte- ning out the logical relationship between supply side reform and management accounting reform, this paper analyzes the influ- ence and demand of supply side reform on management accounting reform and development, and puts forward some correspond- ing innovative suggestions for the development of management accounting in the deepening of supply side structural reform.