管理会计的核心:管控机制理论

The Core of Management Accounting: Management Control Mechanism Theory

管理会计在企业管理和控制中一直发挥重要的作用,那么它的核心是什么?这个问题是困扰会计学者的难题,也是构建中国特色管理会计体系的关键理论问题。本文首先分析了管控机制的现实需要和理论构成;其次,从已有的研究成果论证了管控机制在管理会计中处于核心地位;第三,从经济机制设计理论和制度经济学理论方面进一步夯实了管控机制理论的基础;第四,运用中国管理会计理论研究和企业管理会计应用案例证实了管控机制理论是管理会计应用的核心;最后,依据上述研究结果和我国管理会计应用系统建设的需求,本文构建了一个管控机制的数学模型,将其目标、执行和激励有机地融合在一起,并从这个模型进一步证实了管控机制理论在控制现在和筹划未来中的核心地位。

Management accounting(MA) has been playing a key role in management and control in company. However, what is the core theory of MA? This problem is not only an issue that puzzles accounting scholars, also a key theoretical issue for the construction of MA system in China. First, this paper analyzes the requirement of management control mechanism(MCM) theory and sets up the MA core theory. Second, this study demonstrates the proposition 'MCM theory is the core of MA' from the extant research results. Third, it applies the theories of economics mechanism design and institutional economics to strengthen the foundation of MCM theory. Fourth, this study also demonstrates the proposition 'MCM is the core of MA application system' by the research and application case in China. Finally, based on the above-mentioned research results and the construction requirement of MC system, this paper sets up a MCM model that combines objective, enforcement and incentive, and documents the core position of MCM in business controlling and strategic planning.