管理会计的本质、边界及发展

本文首先对会计学界具有代表性的关于管理会计本质属性的两大观点进行了回顾与评述，认为管理会计本质是一个通过提供经营管理信息提升企业价值的会计信息系统，价值提升是渗透在管理会计所涉及的各个“毛细血管”中的；其次，重点从横向和纵向两个方面探讨了管理会计边界，指出企业动态环境的变化大大促进了管理会计的价值思维及体系边界的扩展，管理会计边界由相对静止（即认为管理会计的边界是明确、清晰与固定的）向逐渐变化的动态发展（即认为管理会计的边界是随环境条件而变化，呈现出模糊性），但没有根本动摇管理会计的价值管理和价值提升的本质；第三，可以预见管理会计未来的发展趋势是整合，它将围绕企业核心能力的培植与企业价值提升而形成一个超越传统会计的，全新的综合化信息系统；最后，笔者对我国管理会计的发展和应用提出一些看法，认为管理会计在我国的发展和应用还需要在企业管理实践的研究、管理者对管理会计价值的认识和需求，管理会计职业推进方面做出努力。

Essence of Management Accounting, Boundary and Development

As far as the essence of management accounting is concerned, accounting researchers have two main points of view. This thesis firstly makes a review of these two viewpoints: the essence of management accounting is an accounting information system which can contribute to the corporate value advancement through business management information. The corporate value advancement is pervasive in every aspect of management accounting. This thesis then talks about the boundary of management accounting from both the horizontal and vertical perspectives, and illustrates that the dynamically corporate environment greatly improves the value of management accounting and expand the boundary of management accounting system. The boundary of management accounting experiences a continuous development from relatively static to dynamic. Static means the boundary is clear and fixed. Compared to static, dynamic means the boundary is unfixed and changing adaptively to the environment. This development of management accounting boundary doesn't change the essence of management accounting: value management and value advancement. Thirdly, this thesis predicts the trend of management accounting development is integration. A newly comprehensive information system which surpasses traditional accounting will be formed on the basis of the cultivation of corporate core competence and corporate value advancement. Finally, this thesis demonstrates its own opinions about the development and application of management accounting. It holds that a lot of efforts should be made in the following aspects: research on business management practices, management officers' understanding and demand of management accounting value, advancement of management accounting vocation and so on .