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                            1. 当前位置: 代写一篇论文多少钱 > 会计论文 > 管理会计学的产生及其现存问题解决

                              管理会计学的产生及其现存问题解决

                              时间:2018-12-30 09:49作者:许崴
                              本文导读:这是一篇关于管理会计学的产生及其现存问题解决的文章,会计实务包括管理会计与财务会计两大类型,会计学科涵盖管理会计学与财务会计学两个分支,已是国内外会计界的共识。相比西方发达国家,我国的管理会计,无论是理论体系建设,还是业务实操运作,都存在较大的差距。

                                摘    要: 古典企业向现代企业的转变是管理会计实践与管理会计学产生的背景,现代企业经济责任层级管理制度是管理会计实践与管理会计学产生的根据和发展的动力。针对管理会计学的某些理论观点陈旧无法对现实经济现象做出科学解释的问题,应该致力于对新的经济现象做出新的理论概括;针对管理会计学内容体系不够健全的问题,应该对其内容进行调整、充实与发展;针对管理会计学应用理论与方法体系结构松散的问题,应该对企业经济责任主体责任目标的确定、对经济责任主体经济活动的调控、对经济责任主体经营业绩的考核与评价、对经济责任主体的激励与约束等相关数据服务需求,按照经济预测与决策的理论与方法、全面预算管理的理论与方法、责任会计报表编制与分析的理论与方法、激励与约束机制构建的理论与方法这一逻辑主线,架构管理会计学的应用理论与方法体系。

                                关键词: 管理会计; 现代企业; 管理制度;

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                                一、管理会计产生的背景:古典企业向现代企业的转化

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                                蒸汽机技术被实际应用于物质生产领域,是人类社会第一次工业革命的开端,也是人类向现代社会迈进的起点。她标志着人类已经可以支配蒸汽力这样一种大大超过自身力量的力量。该种力适用范围之广,对物质资料生产推动之大,远非劳动力、畜力、人类当时所能利用的水力和风力所能比拟。正是这种强大的力量,突破了低下的生产力对人类的物质生产领域、企业的经营规模及资本扩张的狭隘限制,启动了西方市场经济国家的工业化进程。这种工业化进程,实际上也就是以手工操作为主的物质资料生产方式向以机械操作为主的物质资料生产方式转化的过程。伴随着这一过程的展开,大型的矿产企业、铁路运输企业、纺织企业、机械制造企业纷纷面世,人类社会告别古典企业时代,开始步入现代企业时代。十九世纪末,以电力利用和福特生产流水线出现为主要标志的人类社会第二次工业革命拉开了序幕,电力业、电讯业、化工业、钢铁冶炼业、汽车制造业、飞机制造业等种种新兴产业和一批批现代企业喷薄而出。在第二次工业革命浪潮的推动下,现代企业组织更形完备、更趋成熟。相比古典企业,现代企业具有以下三大特征:
                               

                              管理会计学的产生及其现存问题解决
                               

                                第一,企业经营规模大幅扩张。

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                                第二,资本所有权与经营权分离。

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                                第三,企业内部实行层级管理。

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                                二、管理会计产生的根据:企业的经济责任层级管理制度

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                                DANFANCUNZAI,MEIYOUJUEDUIDEHAO,YEMEIYOUJUEDUIDEHUAI。QIYENEIBUSHIXINGCENGJIGUANLIYESHISHUANGRENJIAN,ZAISHUNYINGSHENGCHANJINGYINGGUIMOKUOZHANGYAOQIUDETONGSHI,YEKENENGDAOZHISHENGCHANJINGYINGJUECECHIHUAN,JINERSHICHANGFANYINGSUDUJIANGDIDENGBIDUAN。WEILEKEFUGAIBIDUAN,FENQUANGUANLIBIANBEITISHANGRICHENG。20SHIJIERSANSHINIANDAI,TIXIANFENQUANGUANLIYAOQIUDEYIJUJINGYINGGUANLIQUANXIANBUTONGSUOSHELIDEYITOUZIZHONGXIN、LIRUNZHONGXIN、CHENGBEN(HUOFEIYONG)ZHONGXINWEIZERENZHUTIDEHUIJIHESUANTIXIYINGYUNERSHENG。ZHEIYIXINDEHUIJIHESUANTIXIZHUYAOCHENGDANYIXIARENWU:

                                第一,为确定企业的经营目标体系提供相关数据支持服务。

                                DUIYUYIGEQIYELAISHUO,SHOUDANGQICHONGDESHIYAOJINXINGJINGYINGMUBIAODEJUECE,YIJIDUIQIYEWEILAIDEJINGJIHUODONGJINXINGGUIHUABINGDUIQIJIEGUOJINXINGYUCE。GUDIANQIYE,YOUYUZIBENDESUOYOUQUANYUJINGYINGGUANLIQUANHEYIHESHIXINGYITONGDAODIDEJINGYINGGUANLITIZHI,GUZHIYOUQIYEZONGJINGYINGMUBIAODEJUECE,ERWUCENGJIJINGYINGMUBIAODEJUECE,QIEYOUYUSHENGCHANJINGYINGGUIMOXIAXIAO、SHENGCHANJINGYINGYEWUJIANDAN,JINGYINGGUANLIZHEPINGJIEZISHENDENENGLIYUJINGYANBIANKEZUOCHUJINGYINGMUBIAOJUECE,ERWUXUPEIBEIZHUANMENDERENYUANTIGONGXIANGGUANSHUJUZHICHIFUWU。XIANDAIQIYEZEBUXIANGTONG,YINWEICUNZAIDUOCENGJIDEZERENZHUTI,GUQIJINGYINGMUBIAOJUECE,BUJINBAOKUOQIYEZONGJINGYINGMUBIAODEJUECE,HAIBAOKUONEISHEGEZERENZHONGXINJINGYINGMUBIAODEJUECE。GEZERENZHONGXINDEJINGYINGMUBIAO,JISHIQIYEZONGJINGYINGMUBIAODEJUTITIXIANJIQIDACHENGDEJICHUHEBAOZHANG,YESHIKAOHE、PINGJIAGEZERENZHONGXINJINGYINGYEJIDEYIJU。YOUZONGJINGYINGMUBIAOYUGEZERENZHONGXINJINGYINGMUBIAOZUCHENGDEDUOCENGJIDEFUZADEJINGYINGMUBIAOTIXIDEJUECE,XIANRANJINPINGZUIGAOCENGJIJINGYINGGUANLIZHEDENENGLIYUJINGYANYINANYIWANCHENG,ERBIXUSHIXINGFENCENGJUECETIZHIYUFUYIXIANGGUANSHUJUFUWUXITONGDEZHICHI。ZAIGAIXUYAODETUIDONGXIA,BIANCHANSHENGLEWEIQUEDINGDUOJIJINGYINGMUBIAOSUOBIXUDEYIXILIELILUNHEFANGFA。BIRU,SHUNYINGQUEDINGCHENGBENZHONGXIN、LIRUNZHONGXINJINGYINGMUBIAODEXUYAO,CHANSHENGLEBEN-LIANG-LIFENXI、YINGKUILINJIEDIANFENXI、BIANJICHENGBENYUBIANJISHOUYIFENXIDENGYOUGUANCHENGBENGUIHUAYUJUECE、SHOURUGUIHUAYUJUECE、LIRUNGUIHUAYUJUECEDEYIXILIELILUNYUFANGFA。TOUZIZHONGXIN,XIANGDUICHENGBENZHONGXINYULIRUNZHONGXIN,SHUYUGENGGAOCENGJIDEZERENZHONGXIN。YOUYUTOUZIZHONGXINBUJINYAODUIBENBUMENDECHENGBEN、SHOURUSHISHIKONGZHIHEDUIBENBUMENDECHENGBEN、LIRUNFUZE,HAIYAODUIBENBUMENDETOUZISHISHIKONGZHIHEDUIBENBUMENDETOUZIXIAOYIFUZE,SUOYI,CHUSHANGSHULILUNYUFANGFAYIWAI,HAIXINGCHENGLEJINYUTOUZIZHONGXINXIANGGUANDERUZHANGQITOUZIJUECE、DUANQITOUZIJUECEDENGLILUN、FANGFAHEJINFANYINGTOUZIZHONGXINZERENDETOUZILIRUNLV、SHENGYUSHOUYI、JINGJIZENGZHIDENGYEJIZHIBIAOFANCHOU。

                                第二,为计量、确认、考核、评价各责任主体的绩效成果提供相关数据支持服务。

                                ZHEIYIXINDEHUIJIHESUANTIXIHAICHENGDANZHEWEIJILIANG、QUEREN、KAOHE、PINGJIAGEZERENZHUTIDEJIXIAOCHENGGUOTIGONGXIANGGUANSHUJUZHICHIFUWUDERENWU。WEILEHUODEQUEREN、JILIANG、KAOHE、PINGJIAGEZERENZHUTISHIJIJIXIAOCHENGGUODEYIXILIESHUJU,BIANXINGCHENGLEYIXILIEQUEREN、JILIANG、KAOHE、PINGJIAGEZERENZHUTIDESHIJIJIXIAOCHENGGUODELILUNYUFANGFA。BIRU,WEIJIEJUECHANPINZAIQIYENEIBUZHUANYIJIJIAWENTI,XINGCHENGLENEIBUZHUANYIJIAGEDELILUNYUFANGFA;WEIKEGUAN、GONGZHENGDIJILIANGGEZERENZHUTISUOCHENGDANDECHENGBEN、FEIYONG,XINGCHENGLECHENGBEN(HUOFEIYONG)DEKEKONGXINGLILUNJIKEKONGCHENGBENYUBUKEKONGCHENGBENDEQUERENFANGFA;WEIJIEJUEJIANJIEFEIYONGDEFENPEIWENTI,XINGCHENGLEZUOYECHENGBENFA,DENGDENG。

                              棋牌大全下载安装   JIYUCENGJIGUANLIDEJINGJIZERENZHIYUNZUOXUYAOERCHANSHENGDESHANGSHUZHONGZHONGLILUNHEFANGFA,YIJIYUNYONGZHEIXIELILUNHEFANGFASUOJINXINGDEZHONGZHONGHUIJIHESUANYEWU,WUYISHIGUDIANHUIJIHESUANTIXIWEIBAOKUODE,ERSHIXIANDAIQIYEHUIJIHESUANTIXISUOTEYOUDE。ZHEIXIEWEIXIANDAIQIYEHUIJIHESUANTIXISUOTEYOUDELILUNYUFANGFA,BIANGOUCHENGLEGUANLIHUIJIXUEZHEIYIHUIJIXUEFENZHI;YUNYONGZHEIXIELILUNHEFANGFASUOJINXINGDEZHONGZHONGHUIJIHESUANYEWU,BIANXINGCHENGLEGUANLIHUIJIZHEIYIHUIJIYEWUFENZHI。ZHENGSHIZAIZHEIZHONGYIYISHANG,BIZHEJIANGGUDIANQIYEXIANGXIANDAIQIYEDEZHUANBIANSHIZUOGUANLIHUIJIXUEYUGUANLIHUIJISHIJIANCHANSHENGDEBEIJING,JIANGXIANDAIQIYEJINGJIZERENCENGJIGUANLIZHIDUSHIZUOGUANLIHUIJIXUEYUGUANLIHUIJISHIJIANCHANSHENGDEGENJU。

                                XIANDAIQIYEDEJINGJIZERENCENGJIGUANLIZHIDU,BUJINSHIGUANLIHUIJIXUEYUGUANLIHUIJISHIJIANCHANSHENGDEGENJU,YESHITUIDONGGUANLIHUIJIXUEYUGUANLIHUIJISHIJIANBUDUANTUOZHAN、BUDUANSHENHUADEDONGLI。ZHEIYIZUOYONG,ZAIBIZHEKANLAI,ZHUYAOTIXIANZAIYIXIALIANGGEFANGMIAN:

                                第一,与企业的经济责任制及分权管理相伴产生的全面预算管理。

                              棋牌大全下载安装   GUDIANQIYEDEJINGYINGGUANLIZHE,YOUYUSUOMIANDUIDESHENGCHANJINGYINGGUIMOBIJIAOXIAXIAO,SUOXUJIAYUDESHENGCHANJINGYINGZUZHIBIJIAOJIANDAN,SUOYIJIBIANPINGJIEZISHENDEJINGYANMIAOHUIQIYEWEILAIFAZHANDELANTU,BINGGENJUZHEIYICULVEDE、MOHUDE、BUSHIFENQUEDINGDELANTUXIANGBEIGUANLIZHEFACHUXINGDONGDEZHILING,YENENGWEIXIQIYEDEYUNYING。RANER,DUIYUZUZHIJIEGOUFUZADEXIANDAIQIYELAISHUO,ZUIGAOJINGYINGGUANLICENGXIANGGEZERENZHUTIXIADADEXINGDONGZHILING,BUNENGDAIYOURENHEZHUGUANSUIYIXING,BIXUANZHAOYANGEDECHENGXU,YONGGUIFANDEXINGSHI,YONGYANJIN、QUEDINGDEYUYANLAIBIAODA,FOUZEJIUKENENGSHIQIYEXIANRUHUNLUAN、WUXU、DIXIAOSHENZHIWUFAZHENGCHANGYUNZUODEZHUANGTAI。ZHEIJIUJUEDINGLEQIYEDEJINGYINGJUECEYUGUANLIBIXUZHIDUHUA、GUIFANHUA、CHENGXUHUAYUKEXUEHUA,ERQIYEJINGYINGJUECEYUGUANLIZHIDUHUA、GUIFANHUA、CHENGXUHUA、KEXUEHUADEJIEGUO,BIANSHIQUANMIANYUSUANZHIDUDECHUXIANHEQUANMIANYUSUANGUANLIZUZHIDEXINGCHENG。

                                QUANMIANYUSUAN,YIBANSHIZHIYEWUYUSUANTIXIYUCAIWUYUSUANTIXIDEZONGHE。DUIXIANDAIQIYELAISHUO,QUANMIANYUSUANHAIYOULINGWAIYIZHONGHANYI,ZHEIJIUSHIZHIXIANDAIQIYEDEYUSUANTIXISHIYIGEYOUSHIJIANWEIDUHECENGJIWEIDUJIAOZHIERCHENGDEWANGZHUANGYUSUANTIXI。YUSUANTIXIDESHIJIANWEIDU,FANYINGDESHIQIYEZAIWEILAIYIDINGSHIQIDECHOUZIHUODONG、TOUZIHUODONG、JINGYINGHUODONGJIYUQICHENGGUO;YUSUANTIXIDECENGJIWEIDU,FANYINGDESHIQIYEGECENGJIZERENZHUTIZAIWEILAIYIDINGSHIQIDECHOUZIHUODONG、TOUZIHUODONG、JINGYINGHUODONGZHONGSUOCHENGDANDEZERENJIYINGDACHENGDEMUBIAO。ZHEIYANGYIGEWANGZHUANGYUSUANTIXI,JIQUANMIANFANYINGLEQIYEJINGYINGYUFAZHANDEMUBIAOYUJIHUAFANGAN,YOUZHUJIMINGQUELEDACHENGMUBIAODEZERENRENHEJIHUAFANGANDEZHIXINGZHE,WUYIJUYOUQIANGDADEMUBIAOYINLINGHEQIANKUIKONGZHIDEGONGNENG。

                              棋牌大全下载安装   QIYEDEQUANMIANYUSUANGUANLIGONGZUOZHONGYAOERFANFU,BIXUTONGGUOYIDINGDEZUZHIJIGOULAISHISHI。DAXINGQIYEDEYUSUANGUANLIJIGOU,YIBANYOUYUSUANGUANLIJUECEJIGOU、YUSUANGUANLIGONGZUOJIGOUHEYUSUANGUANLIZHIXINGJIGOUZUCHENG。YUSUANGUANLIJUECEJIGOU,SHIQIYESHISHIQUANMIANYUSUANGUANLIDEZUIGAOQUANLIJIGOU,FUZEYUSUANGUANLIZHIDUDEZHIDING、YUSUANZHONGZHONGDAJINGJISHIXIANGDEJUECE、YUSUANRENWUDEXIADAHEDUIYUSUANBIANZHIJIZHIXINGGONGZUODEJIANDU;YUSUANGUANLIGONGZUOJIGOU,FUZEQIYEQUANMIANYUSUANDEBIANZHIYUDIAOZHENG、KONGZHIYUSHENCHA、HESUANYUFANKUI、KAOHEYUPINGJIA;YUSUANGUANLIZHIXINGJIGOU,JIQIYEDENEISHEBUMENHUODANWEI,FUZEBENBUMENHUODANWEIYUSUANSHISHIFANGANDEZHIDINGYULUOSHI、FUZEWANCHENGBENDANWEIDEYUSUANRENWU。GAIYANZHI,QUANMIANYUSUANGUANLISHIXIANDAIQIYESHISHIFENQUANGUANLIYUMUBIAOGUANLIDEJIBENGONGJUHESHOUDUAN。YUSUANGUANLIJUECEJIGOU,YIJIQIYEDEGAOCENGJINGYINGGUANLIJIGOU,CHENGDANZHEJINXINGYUSUANGUANLIJUECEDEZHIZE;YUSUANGUANLIZHIXINGJIGOU,YIJIQIYENEISHEDEBUMENHUODANWEI,CHENGDANZHEZHIXING、WANCHENGYUSUANRENWUDEZHIZE;YUSUANGUANLIGONGZUOJIGOU,YIJIQIYEDEHUIJIJIGOU,CHENGDANZHEBIANZHIYUDIAOZHENGQIYEDEYUSUANJIHUA,KONGZHIYUSHENCHA、HESUANYUFANKUI、KAOHEYUPINGJIAGEBUMENGEDANWEIYUSUANZHIXINGQINGKUANGDEZHIZE。

                                第二,适应企业价值链优化需要的管理会计作用的拓展。

                              棋牌大全下载安装   XIANDAIQIYENEIBUZONGXIANGDETOUZIZHONGXIN、LIRUNZHONGXIN、CHENGBENZHONGXINDEFENCENG,HENGXIANGDECAIGOUBU、SHENGCHANBU、XIAOSHOUBUHUOBUTONGSHIYEBU(HUODANWEI)DEFENLI,JUNSHIQIYENEIBUFENGONGYUXIEZUOFAZHANDEJIEGUO。BANSUIQIYENEIBUFENGONGDEXIHUA,YIJINEIBUFENGONGDEWAIBUHUA,GUANCHUANQIYENEIWAIBUDEJIAZHILIANBUDUANYANSHEN,JINXINGJIAZHILIANYOUHUAGUANLIDEXUQIUYEYUFAQIANGLIE。RANER,JINXINGJIAZHILIANYOUHUAGUANLILIBUKAIXIANGGUANSHUJUFUWUZHICHI,ERZHEIZHONGSHUJUFUWUZEXUYAOGUANLIHUIJILAITIGONG,BIRU,TONGGUOJIANGJIAZHILIANFENXIFAYONGYUQIYENEISHEZUZHIZHIJIANDEYEWUGUANXIJIGONGNENGFENXI,WEIQIYEZENGJIANGUANLICENGJI、CHAIFENHUOHEBINGGUANLIBUMEN,XINJIANHUOCHEXIAONEISHEYEWUDANWEIDENGTIGONGYIJU;TONGGUOJIANGZUOYECHENGBENFENXIFAYONGYUQIYENEIBUGEDANWEIDEZUOYEJIEGOUJIGONGNENGFENXI,WEIYOUHUAQIYEDECHANPINJIEGOU、YEWULIUCHENG、GONGYILIUCHENGDENGTIGONGYIJU;BANSUIGONGYINGLIANGUANLILINIANDEXINGCHENG,JIAZHILIANFENXIFAHAIBEIYUNYONGYUSHANGXIAYOUQIYEZONGXIANGYEWUGUANXIJIGONGNENGDEFENXI,GUANLIHUIJIDEZUOYONGBUZAIYOUYUQIYENEIBU,ERSHIKUOJIDAOQIYEWAIBU。

                                三、管理会计学的现存问题与解决思路

                                GUANLIHUIJIXUEZISHANGSHIJIBASHINIANDAICHUYINRUWOGUOQIJINCAISANSISHINIAN。RENMENDUIGUANLIHUIJIDERENSHI,WULUNSHINEIHANFANGMIAN,HAISHIWAIYANFANGMIAN,JUNCUNZAIZHUDUOWENTI。YOUGUANGUANLIHUIJIXUELILUNTIXI,BIZHERENWEIZHUYAOCUNZAISANDAWENTI:YISHIBUFENNEIRONGCHENJIU,YUJINGJIFAZHANDEXIANSHIJIYAOQIUXIANGJUSHENYUAN;ERSHIJIEGOUSONGSAN,QUEFAQINGXIDELUOJIZHUXIAN;SANSHIGUANLIHUIJIXUEZUOWEIGAOXIAOHUIJIZHUANYEDEYIMENKECHENG,QIJIAOXUENEIRONGYUCAIWUGUANLIXUE、CHENGBENHUIJIXUEDENGKECHENGCUNZAIJIAODUODEZHONGFU。XIAMIAN,BIANJIUSHANGSHUWENTITANDIANZIJIBUCHENGSHUDEKANFA。

                                第一,管理会计理论的创新问题。

                              棋牌大全下载安装   YIMENXUEKEDECHANSHENGYUFAZHANWUBUYUDANGSHIDESHEHUIJINGJIHUANJING、JISHUZHUANGKUANGJIQIFAZHANXUYAOXIXIXIANGGUAN,GUANLIHUIJIXUEGAIMONENGWAI。DANGJIN,RENGONGZHINENG、WULIANWANG、XINCAILIAO、3DDAYINDENGXINJISHUDERONGHEFAZHANZHENGZAIDIANFUXINGDIGAIBIANRENLEIDESHENGCHANFANGSHIYUSHENGHUOFANGSHI。DANSHENGYUSHANGSHIJIERSANSHINIANDAIDEGUANLIHUIJIXUE,JINGUANLISHIHAIBIJIAODUANZAN,DANMIANDUIXUNSUJUEQIDESHUZIHUASHEHUI,MOUXIELILUNGUANDIAN(BAOKUOMOUXIEJICHULILUNGUANDIAN)YIJINGXIANDECHENJIU,YIZHIWUFADUIXIANSHIDEJINGJISHENGHUOZUOCHUKEXUEDE、LINGRENXINFUDEJIESHI。KELAOSI·SHIWABUZAI《DISICIGONGYEGEMING—ZHUANXINGDELILIANG》YISHUZHONGZHICHU:“SHUZIHUAYIWEIZHEZIDONGHUA,ZIDONGHUAFANGUOLAIYIWEIZHEQIYEDEGUIMOSHOUYIBUHUIDIJIAN(ZHISHAODIJIANDEBUFENHUISHAOYIXIE)……YU10NIANQIANHUO15NIANQIANXIANGBI,JINTIANCHUANGZAODANWEICAIFUSUOXUDEYUANGONGSHULIANGYAOSHAODEDUO,ZHEISHIYINWEISHUZIQIYEDEBIANJICHENGBENJIJINWEILING。”[4]MEIGUOZHEMINGDESHEHUIXUEJIAJIELIMI.LIJINFUZAIQI《LINGBIANJICHENGBENSHEHUI》XINZUOZHONGZETICHULE“ZAIWEILAIERSANSHINIANLI,GEDAZHOUHEQUANQIUWANGLUOZHONGDECHANXIAOZHEJIANGYIJINHULINGBIANJICHENGBENDEFANGSHISHENGCHANBINGGONGXIANGLVSENENGYUAN、SHANGPINHEFUWU”DELINGSHIRENZHENJINGDEYUCE[5]。ZHEIBUNENGBURANGWOMENLIANXIANGDAOCHENGBENXIXINGLILUN。CHENGBENXIXINGLILUNSHIGUANLIHUIJIXUEDEJICHULILUN,ZUOWEIGUANLIHUIJIXUEDEZHONGYAOZUCHENGBUFENDEBEN-LIANG-LIFENXI、YINGKUILINJIEDIANFENXI、BIANJICHENGBENYUBIANJISHOUYIFENXI、GUIMOJINGJIDENGLILUNYUFANGFA,DOUSHIJIYUCHENGBENXIXINGLILUNERCUNZAIDE。RANER,JIASUFAZHANZHEDESHUZICHANPINJINGJI、PINGTAIJINGJIYUGONGXIANGJINGJI,QUEXIANGWOMENCENGJINGSHENXINBUYIDECHUANTONGDECHENGBENXIXINGLILUNTICHULEYANJUNDETIAOZHAN。SHIMOSHISHIDAIDEBIANHUA,BAOCANSHOUQUE,YANXICHUANTONGDEGUANNIAN?HAISHIDUIXINDEJINGJIXIANXIANGZUOCHUXINDELILUNGAIKUO,YIXINDEZITAIYINGDUIXINSHIDAIDETIAOZHAN?DAANWUYISHIHOUZHE。

                                第二,管理会计理论的发展问题。

                              棋牌大全下载安装   SHUZIHUAJISHUDEGUANGFANYUNYONG,BUJINZHENGZAIGAIBIANRENLEIDESHENGCHANFANGSHIYUSHENGHUOFANGSHI,YEZHENGZAIGAIBIANCHANPINDESHENGCHANGONGYI、SHENGCHANLIUCHENG、LIUTONGFANGSHIYUSHANGYEYUNYINGMOSHI。CHANPINYUFUWUCHUANGXINSHUIPINGDEGAODI,SHANGYEYUNYINGMOSHICHUANGXINNENGLIDEQIANGRUO,YIJINGCHENGWEIJUEDINGQIYESHENGCUNYUFAZHANDEHEXINYAOSU。ZAIZHEIYANGYIGEDABEIJINGXIA,YISHIQIYECHANPINGUANLIDEZHONGXINYIKAISHICONGDUISHENGCHANGUOCHENGDECHENGBENYUZHILIANGDEKONGZHIZHUANXIANGCHANPINSHEJIYUGONGYISHEJIDEYOUHUAHEXINCAILIAO、XINGONGYIDEYUNYONG,JIANGDICHANPINCHENGBENSHUIPINGYUTIGAOCHANPINZHILIANG,ZHUYAOBUSHIKAODUISHENGCHANGUOCHENGDEKONGZHI,ERSHIKAOZUOWEISHENGCHANQISHIDIANDECHANPINSHEJI、GONGYISHEJIDEYOUHUAYUCHUANGXIN;ERSHISHANGYEYUNYINGMOSHIDECHUANGXINZAIGAIBIANQIYEYINGLIFANGSHIDETONGSHI,ZHENGZAIWEIQIYEKAITUOCHUXINDEJIAZHIYUANQUAN,BIRU,TIGONGPINPAIFUZHUANGDESHENGCHANSHANGKEYIMEIYOUSHENGCHANCHEJIAN,TIGONGZHUSUFUWUDEQIYEKEYIMEIYOUZHUFANG,TIGONGZUCHEFUWUDEGONGSIKEYIMEIYOUCHELIANG;SANSHIPINGTAIJINGJI、GONGXIANGJINGJIDEFAZHAN,SHIQIYEZAIYONGYOUZICHANSUOYOUQUANHAISHIYONGYOUZICHANSHIYONGQUANZHIJIANYOULEDUOZHONGXUANZE。SHANGSHUYIXILIEBIANHUA,BIRANYAOQIUGUANLIHUIJILILUNDATABUDIXIANGQIANFAZHAN。BIRU,ZAICHUANTONGDECHANPINGUANLIMOSHIYUSHANGYEYUNYINGMOSHIXIA,GUANLIHUIJIXUESUOMIANDUIDEJUECE,DALIANGDESHILINGBUJIANSHIZIZHIHAISHIWAIGOU,SHEBEISHIWEIXIU、GENGXINHAISHIBAOFEI,KUISUNCHANPINSHIJIXUSHENGCHANHAISHITINGCHANDENGWENTI。ERZAICHANPINGUANLIZHONGXINZHUANXIANGSHEJIHUANJIEHESHANGYEYUNYINGMOSHIFASHENGZHONGDABIANHUADEJINTIAN,ZHEIXIEJUBUXINGWENTISUIRANRENGRANXUYAOQIYEQUMIANDUI、QUJIEJUE,DANBUZAISHIQIYEGUANZHUDEZHONGDIAN,QIYEGUANZHUDEZHONGDIANKAISHIZHUANXIANGNEIXIEJUYOUQUANJUXING、XITONGXING、FANGXIANGXINGDEJINGYINGWENTIJIQIJIEJUEDESILUHEFANGFA,GUANLIHUIJIZECHENGDANZHEWEIQITIGONGXIANGGUANSHUJUZHICHIFUWUDEZEREN。SHUNYINGGUANLIHUIJIZHIZEDEZHEIYIBIANHUA,XITONGLILUN、YOUHUALILUNSHIBICHENGWEIGUANLIHUIJIXUEJICHULILUNDEZUCHENGBUFEN,JIAZHIGONGCHENGFENXI、JIAZHILIANFENXIDENGJUYOUXITONGFENXIGONGNENGDEJUECEJISHUYEJIANGQUDAICHUANTONGJUECEJISHUDEDIWEI,CHENGWEIGUANLIHUIJIXUEDEJIBENJUECEJISHU。ZAIBIRU,WEILEMANZUQIYEJINXINGYONGYOUZICHANSUOYOUQUANHAISHIYONGYOUZICHANSHIYONGQUANDEXUANZEDEXUYAO,YOUBIYAODUI“JUECEXIANGGUANCHENGBEN”HE“JUECEFEIXIANGGUANCHENGBEN”DEWAIYANZHONGXINJINXINGJIEDING,DENGDENG。

                                第三,管理会计学理论与方法体系架构的问题。

                              棋牌大全下载安装   QIANMIANTANJI,XIANJINDEGUANLIHUIJIXUELILUNTIXIJIEGOUBIJIAOSONGSAN,QUEFAQINGXIDELUOJIZHUXIAN。NEIME,YINGGAIRUHEJIAGOUGUANLIHUIJIXUEDELUOJITIXINI?ZAIBIZHEKANLAI,GUANLIHUIJIXUELILUNYUFANGFATIXIYINGGAIYOUJICHULILUNYUFANGFAHEYINGYONGLILUNYUFANGFALIANGDABUFENGOUCHENG。QIZHONGDEJICHULILUNYUFANGFABUFEN,BAOKUOGUANLIJINGJIXUEDEJIBENYUANLIYUJIBENFANGFA、JIAZHIGONGCHENGXUEDEJIBENYUANLIYUJIBENFANGFA、JIAZHILIANFENXIDEJIBENYUANLIYUJIBENFANGFA、CHENGBENXIXINGFENXIDEJIBENYUANLIYUJIBENFANGFADENGNEIRONG。YOUYUGUANLIHUIJIZHIZAIWEIXIANDAIQIYEDEJINGJIZERENCENGJIGUANLITIGONGXIANGYINGDESHUJUZHICHIFUWU,SUOYIGUANLIHUIJIXUEDEYINGYONGLILUNYUFANGFATIXIBIANYINGGAIANZHAOXIANDAIQIYEDUIJINGJIZERENCENGJIGUANLIDESHUJUFUWUXUQIULAIJIANGOU。JUTISHUOLAI,QINEIRONGDAZHIBAOKUOSILEI:YISHIQUEDINGGEJINGJIZERENZHUTIDEZERENMUBIAOSUOXUDEJINGJIYUCE、JUECEDENGLILUNYUFANGFALEI;ERSHIDIAOKONGGEJINGJIZERENZHUTIJINGJIHUODONGSUOXUDEQUANMIANYUSUANGUANLIHESHIQIAN、SHIZHONG、SHIHOUKONGZHIDENGLILUNYUFANGFALEI;SANSHIKAOHEYUPINGJIAGEJINGJIZERENZHUTIJINGYINGYEJISUOXUDEZERENHUIJIBAOBIAOBIANZHI、ZERENHUIJIBAOBIAOFENXIDENGLILUNYUFANGFALEI;SISHIJIANLIDUIGEJINGJIZERENZHUTIDEJILIYUYUESHUJIZHIJIQIXIANGGUANZHENGCESUOXUDELILUNYUFANGFALEI。

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                                参考文献

                                [1]余绪缨.简论当代管理会计的新发展--以高科技为基础、同“作业管理”紧密结合的“作业成本计算”[J].会计研究,1995,(7):3-6.
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