管理会计创造价值的实证研究

An empirical study of the creation of value by management accounting

本文面向管理会计应用评价问题,采用文献研究法、专家评分法、实证研究法、问卷调查法等,通过构建多元线性回归模型,实证管理会计是企业价值创造的重要驱动因素。本文首先对国内外管理会计的文献进行综合研究,构建了管理会计应用评价系统,该系统应包含应用环境适用性、管理活动有效性、沟通反馈相关性、决策与服务价值导向性4类一级评价指标,下分22个二级评价指标。在构建管理会计应用评价系统的基础上,采用专家评分法、问卷调查法等加权计算得出管理会计指数,作为管理会计应用水平的衡量指标。同时,通过文献研究法,发现经济增加值率可以作为企业价值创造能力的衡量指标。最后,为了证明上述两项指标之间存在相关性,本文构建多元线性回归模型,利用最小二乘法进行检验,发现管理会计指数与经济增加值率之间存在显著的正相关性,从而证明管理会计应用是企业价值创造的重要驱动因素。本文构建的管理会计应用评价系统,给出的管理会计指数和企业价值创造能力评估方法,以及管理会计是企业价值创造能力重要驱动因素等一系列有价值的结论,对进一步完善我国管理会计理论体系,推进管理会计应用具有一定的理论和实践意义。

The paper engages in tackling management accounting （MA） application evaluation by using the methods of literature research, expert grading, empirical study and questionnaire, etc. and through constructing the multiple linear regression model to demonstrate that MA is an important driving element for enterprises to create values. Initially, the paper constructs an MA appli- cation evaluation system through comprehensive literature research, which should include four categories of first - class evaluation indicators, i.e. management effectiveness, communication correlation, decision making and service value -orientation, which are further divided into 22 second - class evaluation indicators. Then expert grading and empirical study are adopted to calculate MA index which can act as measurement index of MA application level. Meanwhile, through literature research, the paper finds that EVA rate could be used to evaluate enterprises＇ value creation ability. Finally, in order to demonstrate their correlations, the paper has constructed a multiple linear regression model, using least square method to test, and finds the positive correlations between MA index and EVA rate, which thus demonstrates that MA application is an important driving element for value crea- tion. The paper presents a series of valuable conclusions, e.g. MA application evaluation system, the method to calculate MA index as well as MA value creation ability, MA is an important driving element for value creation, which have certain theoretical and practical significance for further improving China＇ s MA theory system as well as promoting its application.