会计管理活动论的当代意义

Contemporary Implications of Accounting as A Management Activity Theory

会计管理活动论是新中国会计学术领域的一次重要理论创新。本文回顾了会计管理活动论产生的时代背景和理论内涵。"管理活动论"明确指出会计是一项价值管理活动,具有技术属性和社会属性的双重属性。这一理论突破了"信息系统论"的局限性,对于更好理解会计本质、会计职能、会计属性以及会计在宏观经济管理中的作用等都做出了重要学术贡献。过去四十年来,会计实践发展和实证研究证据都有力支持了这一理论的有效性和生命力。在信息技术和新商业模式快速发展的今天,"管理活动论"对于更好促进业财融合、更好发挥会计在企业价值创造中的作用、更好发挥会计在宏观经济管理中的作用等都具有重要的当代意义。在此基础上,本文还探讨了"管理活动论"对于我国会计理论创新的若干启发,旨在为建立具有中国特色、中国风格、中国气派的本土会计理论体系提供借鉴与参考。

Accounting as a management activity theory(hereafter referred to as AMAT) is an important theoretical innovation in the academic field of accounting in New China.This article reviews the background and theoretical connotation of AMAT.AMAT clearly points out that accounting is a value management activity with dual attributes of technical and social attributes.This theory breaks through the limitations of"Information system theory"and makes important academic contributions to a better understanding of the nature of accounting,accounting functions,accounting attributes,and the role of accounting in macroeconomic management.Over the past four decades,the development of accounting practice and empirical research evidence have strongly supported the validity and vitality of this theory.Today,with the rapid development of information technology and new business models,AMAT is better for promoting the integration of business and finance,giving better play to the role of accounting in corporate value creation,and better giving play to the role of accounting in macroeconomic management.It has important contemporary significance.On this basis,this article also explores several implications of AMAT for the innovation of China’s accounting theory,and aims to provide reference for the establishment of an indigenous accounting theory system with Chinese characteristics and Chinese style.