基于软件开发“顶层设计”理论的管理会计体系构建

The Construction of Management Accounting System Based on Software Development Theory“Hierarchy Design”

管理会计体系建设问题是企业管理会计发展中一个亟需解决的问题。管理会计体系能否信息化是评价当前各种"版本"管理会计体系科学性的重要标准。根据软件开发过程中的"顶层设计"理论,本文分析了当前管理会计边界与体系的认识偏差,界定了管理会计体系的外部边界,并构建了由内容维、过程维、技术维三个维度组成的内部管理会计立体体系。

The construction of management accounting system is an urgent issue in enterprises management accounting development. Whether the management accounting system can be informatized is the important standard to evaluate the scientificity of management accounting systems in different versions. Based on the software development theory 'hierarchy design', this paper analyzes the recognition differentiation on the boundary and system of management accounting and defines the outer boundary of management accounting system, and constructs the cubic system of internal management accounting composed of space, time and technology.