【作者】 王洋；

【导师】 李涛；

【作者基本信息】 华北电力大学 ， 会计学， 2015， 硕士

【摘要】 20世纪80年代以后,价值创造成为企业发展关注的核心问题,价值管理思想也在国内外企业经营管理领域内得到了充分的发展和应用。我国国有资产管理委员会也在中央企业经济业绩考核过程中推行了经济增加值价值管理考核方式,使得包括中央企业在内的我国许多企业意识到了研究和推行价值管理的重要性。与此同时,为适应我国企业经营管理需要,国家有关部门正在研究发展管理会计信息系统,推进我国会计工作以及经济发展的转型升级。基于上述背景,研究基于价值管理的企业管理会计理论与方法及其系统构建,对于企业发展价值管理方法、改进会计工作、提升管理水平具有重要意义。本文通过研究价值管理理论体系的基本内容,探究在价值管理导向下企业价值的内涵及其驱动因素,分析管理会计理论体系的基本框架,探寻价值管理目标导向与管理会计目标的联系和区别,以及其对管理会计系统的影响,最终提出了基于价值管理的企业管理会计基本理论和方法体系框架,为企业推行价值管理、有效进行价值决策提供理论支持。更多还原

【Abstract】 After the 1980s, value creation has become the core issue for enterprise development, value management ideas has been widely spread in domestic and foreign enterprises management. Chinese state-owned Assets Management Committee has been implemented the economic value added management assessment methods, which makes central enterprises realize the importance of research and implementation of value management. At the same time, to meet the needs of enterprise management, the state authorities are studying the development of management accounting information system, to promote the transformation and upgrade of accounting and economic development. Based on the above background, research on management accounting theory, method and system building based on the perspective of value-based management has great importance on developing value management methods, improving accounting businesses and raising the management level of enterprises.This paper studies basic contents of the theoretical framework of the value-based management system, explores the measurement metrics and driving factors of the enterprise value under the value-based management targets, analyzes the theoretical framework of management accounting, to find the connection and difference between the objectives of the value-based management and management accounting, and to discover the influences which value-based management has brought to the management accounting system. The study finally gives out the theoretical and method framework of the value-based accouting system for theoretical support of the implement of value management and operating decision-making.更多还原