In the past,China did not lack independent accounting knowledge,Management Activity Theory,Increase-decrease Bookkeeping,Comprehensive Budgeting System are of the typical cases on this regarding.On the basis of reviewing and discussing Chinese management accounting theories and methods since the reform and opening up,this paper clearly puts forward that the construction of an independent knowledge system of management accounting with"Chinese elements",such as traditional culture and Chinese-style modernization goals,will focus on the following aspects in the future:(1)Pay heavily attentions to new developments of Western management accounting knowledge.(2)Deepen in area of management accounting applications,specifically in the fields of strategy,operation,cost,value-chains and related activities,in which to enhance competitive edges and value-creation capacities.(3)Strengthen industrial-levels management accounting practices,basing on the idiosyncrasy/scenarios of different industries.(4)Improve the enabling value of management accounting in the innovation-driven industrial moderation processes today.(5)Strengthen the institutional infrastructure of management accounting application and improve its the application effectiveness.
维普
万方数据