管理会计的射程与边界

管理会计的射程与边界即管理会计学科研究的范围。射程问题是由管理会计功能引发的发展问题。边界问题主要是由学科之间的关系引发的联系问题，可从横向和纵向两个角度考察。横向边界研究涉及管理会计学与会计学内部各学科及其与管理学、经济学之间的关系。纵向边界研究包含管理会计学科理论层面的扩展，以及基于供应链的管理会计发展。本文指出：随着管理会计工具的不断创新与整合，管理会计的发展已经进入了“价值创造的管理会计”阶段，具有“经济计算和信号传递”以及“生产、技术导向和组织结构”两种系列功能。应该通过研究管理会计学科的内外部关系，来有效规范和控制管理会计的边界，同时要针对经营控制逆反性，寻求平衡与发展。

The range and boundary of management accounting

The range and boundary of management accounting defines the scope of this discipline. ＂Range＂ is the development issues caused by the management accounting function. ＂Boundary＂ is attributable mainly to the relationship between the disciplines, which can be studied from the horizontal and vertical angle. Horizontal boundary research involves the relationships between management accounting and many different disciplines, such as accounting, management and economics. Vertical boundary study includes the expansion of theoretical studies and the development based on the supply chain management theory in management accounting research. This article pointed out： as the innovation and integration of management accounting tools, the development of management accounting has entered a new stage of＂the value creation of management accounting＂, featured two series functions： the one is economical calculation and signal transmission; the other is production and technology-oriented organizational structure. It should be important to realize both internal and external relations of management accounting, and then effectively control the boundary of this discipline. At the same time, it is also important to seek balance and development against the paradox of management practice.