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                  • 当前位置: 代写一篇论文多少钱 > 会计论文 > 公司治理中管理会计的应用探析

                    公司治理中管理会计的应用探析

                    时间:2019-01-18 10:23作者:胡宝志
                    本文导读:这是一篇关于公司治理中管理会计的应用探析的文章,管理会计在企业治理中发挥的作用越来越大,管理会计一系列专业理论和方法的应用能够有效完善公司治理,确保企业的高管层更好地实现其职能。

                      摘    要: 公司治理是指公司诸多利益相关者的关系,这些利益的关系决定企业的发展方向和业绩。而管理会计是管理学与会计的交叉部分,属于公司管理系统的一部分,其一系列专业理论和方法的应用能够有效完善公司治理,使企业健康和快速发展,因此在公司治理方面要加强管理会计的应用,为企业做大做强奠定基础,使股东得到更多回报。

                      关键词:  管理会计; 公司治理; 作用;

                      1 、管理会计和公司治理的定义与内涵

                      GUANLIHUIJISHIGUANLIXUEYUHUIJIDEJIAOCHABUFEN,SHUYUGONGSIGUANLIXITONGDEYIBUFEN,GUANLIHUIJITONGGUOLIYONGXIANGGUANXINXI,YUNYONGLINGHUODUOYANGDEFANGFA,MEIYOUGUDINGDECHENGXUYUESHU,YOUJIRONGHECAIWUYUYEWUHUODONG,ZAIDANWEIGUIHUA、JUECE、KONGZHIHEPINGJIADENGFANGMIANFAHUIZHONGYAOZUOYONG,GONGSINEIBUDEZHANLVEGUANLI、YUSUANGUANLI、CHENGBENGUANLI、YINGYUNGUANLI、TOURONGZIGUANLI、JIXIAOGUANLI、FENGXIANGUANLIHEGUANLIHUIJIBAOGAODENGJUNSHUYUGUANLIHUIJITIXI。TONGSHI,BIAOXIANZAIHUIJIKONGZHIZHIDUDEJIANSHEHESHISHIFANGMIAN,QIZHUYAOMUDESHIGAISHANGONGSIDEJINGYINGGUANLI,TIGAOJINGJIXIAOYI,SHIGONGSIDEYIJIANKANGCHIXUFAZHAN。

                    棋牌大全下载安装   GONGSIZHILIYIBANLAIJIANGSHIZHIGONGSIZHUDUOLIYIXIANGGUANZHEDEGUANXI,HEXINSHIGUDONG(DA)HUI、DONGSHIHUI、JIANSHIHUIYIJIGUANLICENGZHIJIANDEQUANLI、ZERENHEYINGXIANG,YIJIXIANGHUJIANDUYUQIANZHI,ZHEIXIEGUANLIJIGOUTONGGUOZISHENXIANGYOUDEFADINGQUANLI,DUIGONGSIJINXINGZHURUJUECE、ZHIXINGHEJIANDUDENGYIXILIEHUODONG,JIAQIANGGONGSIDEHONGGUANHEWEIGUANGUANLI,BINGSHIGONGSIZAIYIDINGDEJIANGUANXIA,BUDUANJIUZHENGCUNZAIDEPIANCHA,QUEBAOSHIXIANGONGSIDEZHANLVEMUBIAO,WEITOUZIZHECHUANGZAOGENGDAJIAZHI。

                      2 、管理会计在公司治理中发挥的作用

                    棋牌大全下载安装   ZHENDUIGONGSIZHILIDENEIRONG,GUANLIHUIJIZAIGONGSIZHILIZHONGFAHUIZHEBUKETIDAIDEZUOYONG,JUTILAIJIANG,ZHUYAOZAIYIXIAJIFANGMIANFAHUIZUOYONG。

                    棋牌大全下载安装   DIYI,GONGSIGUDONGHUISHIGONGSIDEZUIGAOQUANLIJIGUAN,FUZEDUIGONGSIDEZHONGYAOSHIXIANGJINXINGBIAOJUE,QIZHIQUANBAOKUOJUEDINGGONGSIDEJINGYINGFANGZHEN;SHENYIPIZHUNDONGSHIHUIDEBAOGAO、SHENYIPIZHUNGONGSIDENIANDUCAIWUYUSUANFANGAN、JUESUANFANGAN;SHENYIPIZHUNGONGSIDELIRUNFENPEIFANGANDENG。

                    棋牌大全下载安装   DIER,DONGSHIHUISHIGONGSIDEQUANLIJIGOU,YESHIJINGYINGJUECEJIGOU,SHIGONGSIZHONGYAODEJUECEHEGUANLIJIGOU,JUEDINGGONGSIDEJINGYINGJIHUAHETOUZIFANGAN;ZHIDINGGONGSIDENIANDUCAIWUYUSUANFANGAN、JUESUANFANGAN;ZHIDINGGONGSIDELIRUNFENPEIFANGANHEMIBUKUISUNFANGAN。

                      毋庸置疑,从股东会和董事会的职责范围来看,其行使职权离不开管理会计的事前预测和事后反馈等职能。管理会计属于“算活账”的经营型会计,通过运用战略地图、价值链管理等现代管理理论和工具,结合公司财务历史数据,通过已获得的信息认真分析宏观政策和形势,对公司认真评判、分析,科学地预测和规划公司的未来,做出经营预测、风险预测、寻求公司发展机会,从而制定出符合公司实际的经营方针,制定或批准公司发展规划及年度财务预算。这是做好公司治理工作的一项重要保证。
                     

                    公司治理中管理会计的应用探析
                     

                      TONGSHIGUDONGHUIHEDONGSHIHUIJIYUGUANLIHUIJIXINXIDENG,NENGGOUKEXUEPINGJIAGONGSIZHANLVEGUIHUASHISHIQINGKUANG,BINGYICIWEIJICHUDUIXIANGGUANZERENRENJINXINGKAOHE,JIANLIHEWANSHANJILIJIZHI,CHONGFENDIAODONGZHIGONGJIJIXING,SHIGONGSIZOUSHANGJIANKANGFAZHANZHILU。

                    棋牌大全下载安装   DISAN,GONGSIJIANSHIHUISHIGONGSIDEJIANDUJIGOU。QIZHUYAOZHIQUANSHIJIANDUJIANCHAGONGSIDECAIWUHUIJIHUODONG,SHIJISHANGSHILIYONGGUANLIHUIJIDEHUIJIKONGZHIFANGFA,SHENCHAGONGSISHIFOUANGUDONGDAHUIZHIDINGDEFANGZHENHEJIHUAJINXINGJINGYING。TONGGUOYIXILIEJIANCHA、SHENJIHUODONG,JIANCHAZHICHUGONGSIYUNXINGGUOCHENGZHONGCUNZAIDEWENTI,BINGANZHAOGONGSINEIBUXIANGYINGDEZHIDU,JISHIJIUZHENGWEIBEIGONGSIZHILIDEXINGWEI,QUEBAOGONGSIANZHAOJIDINGDEFANGZHENHEGUIHUAYUNXING。

                    棋牌大全下载安装   DISI,GONGSIGUANLICENGDEZHIZESHIANZHAOGUDONGHUI、DONGSHIHUIQUEDINGDEJINGYINGFANGZHEN、CAIWUYUSUAN,DUIGONGSIDESHENGCHANJINGYINGJINXINGRICHANGGUANLI,ZHEIGENGXUYAOCAIYONGGUANLIHUIJIDEYUCE、KONGZHI、FANKUIDENGYIXILIEZHUANMENFANGFA,CAINENGXINGSHIHAOQIZHINENG,QUEBAOGONGSIZHENGCHANGYUNXING。GONGSITONGGUOLIYONGGUANLIHUIJIGONGJUBIANZHIHESHISHIQUANMIANYUSUANGUANLI,JIANGZIYUANPEIZHI、ZHONGDATOURONGZI、JISHUGAIZAODENGJUECE,GUANCHEDAORICHANGHUODONGZHONGQU,DUIGONGSIJINGYINGHUODONGJINXINGYIXILIEDIAOKONG;ZHENDUIGONGSIZAIJINGYINGGUANLIGUOCHENGZHONGYUDAODEWENTIJINXINGDINGLIANGFENXIYANJIU,SHIGUANLIZHEKEYISHISHIZHANGWOGONGSIMUQIANDEJINGYINGZHUANGKUANGHEMUBIAOZHIXINGQINGKUANG;TONGGUOLIANGBENLIFENXIFA,ZHANGWOYINGKUIBIANHUADEGUILV,XUANZENENGGOUYIZUIXIAODECHENGBENSHENGCHANZUIDUOCHANPINBINGKESHIGONGSIHUODEZUIDALIRUNDEJINGYINGFANGAN;DUIQITAGUANLIHUIJILILUNDEYINGYONG。TONGSHIDUIGONGSIDEGONGYINGGUANLIYUSHENGCHANGUOCHENGDEYOUHUA,GONGSINEIBURENYUANANPAIYURENWUFENPEI,HELIPINGGUGONGSINEIBUGEBUMENDEGONGZUOJIXIAODENG,SHIGONGSIDEJIXIAOPINGGUGENGJIAWANBEI,BINGSHIRENCAIGUANLIGENGJIAGUIFAN,ZHEIXIEDOUSHIGUANLIHUIJIDEJUTIYINGYONG。

                      GUANLIHUIJIDELINGYIXIANGZHONGYAOZUOYONGSHIZAIXINXITIGONGFANGMIAN,GUANLIXINXIZHUYAOBAOKUONIANBAOZHONGDEDONGSHIHUIBAOGAO、ZHONGYAOSHIXIANG、GONGSIZHILI、NEIBUKONGZHIJIDONGSHI、JIANSHI、GAOJIGUANLIRENYUANHEYUANGONGQINGKUANG,ZHEIXIEXINXIDABUFENJIZHONGZAITOUZIJIHUA、JINGYINGJIHUA、YUANGONGXINCHOU、ZHILIJIEGOUYIJIGONGSIWEILAIZHANLVEDENGFANGMIAN。TONGGUOGUANLIHUIJIGONGJU,GONGSIXINXIPILUGENGJIAQUANMIANHEWANSHAN,SHIGONGSIGAOGUANGENGRONGYILEJIEGONGSIZHENSHIQINGKUANG,DUIJIAQIANGGONGSIZHILIJUYOUSHIFENZHONGYAODEYIYI。

                      CAIZHENGBUWEICUJINGONGSIJIAQIANGGUANLIHUIJIGONGZUO,TISHENGNEIBUGUANLISHUIPING,CUJINJINGJIZHUANXINGSHENGJI,CHUTAILEGUANLIHUIJIYINGYONGZHIYIN,JIUGONGSIZHANLVEGUANLI、YUSUANGUANLI、CHENGBENGUANLI、YINGYUNGUANLI、TOURONGZIGUANLI、JIXIAOGUANLI、FENGXIANGUANLIDENGFANGMIANLIYONGGUANLIHUIJIGONGJUTICHULEYINGYONGZHINAN,YONGYIZHIDAOQISHIYEDANWEIGUANLIHUIJISHIJIAN,ZHEIDUIGONGSIZHILITIGONGLEHENHAODELILUNHESHIJIANZHIYIN。

                      3、 国内企业在管理会计应用方面出现的弊端和解决方案

                    棋牌大全下载安装   MUQIANGUONEIQIYEZAIGUANLIHUIJIYINGYONGFANGMIANHAIBUSHIHENGUANGFAN,YOUQISHIGUIMOJIAOXIAODEGONGSI,GONGSILINGDAOZHEZHONGGUANXINGONGSILIRUNZENGZHANG,ERHUSHIGUANLIHUIJIDEYINGYONG,BIRUNEIBUKONGZHIBUWANSHAN、BUZHUZHONGZHANLVEFAZHANDENG,GONGSIZHILIXINGTONGXUSHE,ZHISHIGONGSIWUFAZUODAZUOQIANG。ZHEIJIUYAOQIUGONGSIJIAQIANGGUANLIHUIJIDEYINGYONG,SHIGUANLIHUIJIZHENZHENGZAIGONGSIZHILIZHONGFAHUIZUOYONG。WEICIBIZHERENWEIXUYAOZUOHAOYIXIASANGEFANGMIANGONGZUO。

                      DIYI,ZHONGSHIGUANLIHUIJIHUANJINGJIANSHE。

                      CAIZHENGBU《GUANLIHUIJIJIBENZHIYIN》HE《GUANLIHUIJIYINGYONGZHIYIN》DUIGONGSIJIAQIANGGUANLIHUIJIDEYINGYONGTIGONGLEHENHAODELILUNJICHU。GONGSILINGDAOYAORENZHENXUEXILEJIEXIANGGUANLILUN,ZHIDINGGONGSINEIBUXIANGYINGDEGUANLIHUIJIGUIFAN,WEIGONGSIGUANLIHUIJIGONGZUOKAIZHANCHUANGZAOLIANGHAODEHUANJINGBINGTIGONGYOUXIAOBANGZHU。

                    棋牌大全下载安装   DIER,PEIYANGZHUANYEDEGUANLIHUIJIRENCAI。

                    棋牌大全下载安装   ZHUANYEDEGUANLIHUIJIRENYUANSHITISHENGGONGSIGUANLIHUIJIZHILIANGDEJICHU。YINCIGONGSIYAOJIAQIANGDUIGUANLIHUIJIRENYUANDEZHUANYEPEIXUN,TONGGUOQINGJINLAI、SONGCHUQUDENGFANGFAJINXINGGUANLIHUIJIZHISHIDEXUEXI,YIGENGHAODIYINGYONGGUANLIHUIJIZHISHI,SHIGUANLIHUIJIZAIGONGSIZHILIZHONGFAHUIGENGDAZUOYONG。TONGSHI,HAIYAOJINYIBUPEIYANGGUANLIHUIJIRENYUANDEZHIYESUYANG,GENGHAODIZUOHAOGUANLIHUIJIGEXIANGGONGZUO。

                      DISAN,JIAQIANGXINXIXITONGDEYINGYONG。

                      RUJINDESHEHUIYIJINGSHUYU“DASHUJU”SHIDAI,GUANLIHUIJIYEBULIWAI,ZHIYOUSHUNYINGSHIDAIDEQUSHI,RONGRUXINXIKEJILINGYUDANGZHONG,CAINENGWEIGONGSIGOUZAOYIGEQUANXINDENEIWAIBUXINXI。YINCIGONGSIYINGDANGGOUJIANYITAOSHIHEGONGSIZISHENSHIJIQINGKUANGDEGUANLIHUIJIXINXIXITONG,BAOKUOSHOUJIZILIAOSHUJU、YUCEJIAOYICHENGBEN、SHOUHOUPINGJIAYUSHOUHOUFUWUYIJIGONGSIFAZHANQIANJINGDENGGONGNENG,YOUXIAOTISHENGGUANLIHUIJIDEGONGZUOXIAOLV,CONGERZAIGONGSIZHILIZHONGGENGNENGFAHUIZUOYONG。

                      4 、结论

                    棋牌大全下载安装   ZONGZHI,GUANLIHUIJIZAIQIYEZHILIZHONGFAHUIDEZUOYONGYUELAIYUEDA,GUANLIHUIJIYIXILIEZHUANYELILUNHEFANGFADEYINGYONGNENGGOUYOUXIAOWANSHANGONGSIZHILI,QUEBAOQIYEDEGAOGUANCENGGENGHAODISHIXIANQIZHINENG。SUOYIGONGSIYINGDANGGAODUZHONGSHIGUANLIHUIJIDEYINGYONG,ZHIYOUZHEIYANG,CAINENGSHIQIYEJIANKANGHEKUAISUFAZHAN,TIGAOGONGSIJINGJIXIAOYI,SHIGUDONGDEDAOGENGDUOHUIBAO。

                      参考文献

                      [1] 中华人民共和国财政部.财政部关于印发《管理会计基本指引》的通知,财会[2016]10号[EB/OL].(2015-06-22).http://www.mof.gov.cn/zhengwuxinxi/caizhengwengao/wg2016/wg201608/201612/t20161215_2483055.html.
                      [2] 中华人民共和国财政部.关于印发《管理会计应用指引第100号——战略管理》等22项管理会计应用指引的通知,财会[2017]24号[EB/OL].(2016-09-29).http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201710/t20171018_2727363.html.
                      [3] 刘炜.公司治理视角下管理会计的应用[J].财会学习,2019(8):143.
                    棋牌大全下载安装   [4] 杨丽丽.公司治理视角下管理会计作用的研究[J].新经济,2016(12):65-66.

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