浅谈管理会计在企业价值管理中的几点应用

Application of Management Accounting in Enterprise Value Management

近年来,随着经济全球化的不断发展,国家"一带一路"战略的推进,国内企业参与的跨国经营、业务或项目越来越多元化。与此同时,与企业战略发展相关的业务财务融合模式及价值管理的需求越来越强烈。管理会计作为企业会计学科的一个分支,是企业管理中,实现企业的战略、业务、财务一体化最有效的工具。自2016年6月22日财政部发布实施《管理会计基本指引》、2017年10月发布部分《管理会计应用指引》以来,企业在价值管理中可运用的管理会计工具日趋清晰和完善。文中以笔者服务的公司为例,从管理会计部分职能入手,谈谈管理会计在企业价值管理中的几点应用。

With the continuous development of economic globalization in recent years and the promotion of national Belt and Road Strategy,domestic enterprises have involved in more diversified transnational operations,business or projects.Meanwhile,it becomes more and more intense the demand of business financial integration and value management related to the development of enterprise strategy.As a branch of enterprise accounting,management accounting is the most effective tool to realize the integration of strategy,business and finance in enterprise management.Since the issuance and implementation of the Basic Guidelines for Management Accounting June,2016,and the partial guidelines on the Application of Management Accounting in October 2017,the tools of management accounting that enterprises can use in value management have become clearer and more complete.With the company where the author works as a case study,this paper discusses the application of management accounting in enterprise value management by starting with the functions of management accounting.