【作者】 贺佳； 陈秀凤；

【Author】 He Jia;Chen Xiufeng;Accounting Dept, Economics and Management College, China Agriculture University;

【机构】 中国农业大学经济管理学院会计学系；

【摘要】 管理会计报告是实现企业管理、控制和决策的有力工具,由于数据的缺乏,实践中管理会计报告提供的信息往往出现不及时、不足够、不相关、不适当的问题。不同层面的管理者有着不同的报告需求,整个企业则需要综合考虑财务、非财务信息,短期、长期目标,有形、无形资产管理出具规范的、整合的管理会计报告。信息化条件下,基于事项法会计理论的新会计模式可有效解决管理会计报告数据缺乏的问题,平衡计分卡理论为管理会计报告体系的创新提供了有力的理论支撑。本文构建了一个以平衡计分卡四个维度为编报内容,以事项会计为数据库依托,同时符合企业战略管理需要的具有系统性、层次性和可操作性的管理会计报告体系。更多还原

【Abstract】 The report of management accounting is a powerful means to realize the management, control and decision making in a company. Due to the absence of the data, the management accounting report is usually accompanied with problems of untimeliness, insufficiency, irrelevance and inappropriateness in practice. The managers from different hierarchies have distinct demands for the report, while the whole enterprise needs to take the financial and non-financial information, short-term and long-term targets, tangible and intangible assets administration into consideration, so that to provide a normative and integrated report. Under the condition of informatization, the new accounting pattern based on the "Events" Approach to Basic Accounting Theory can solve the problem of data deficiency effectively. At the same time, the Balanced Score Card Theory also supplies a strong academic support for the innovation of management accounting report system. This article has established a systematic, multi-layered and operable management accounting report system to meet the needs of enterprise strategic management, whose content bases on the four dimensions of Balanced Score Card, and database relies on the "Events" Approach to Basic Accounting Theory.更多还原