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策略性会计管理研究

Research on Strategic Accounting Management

Frontiers of Management / 2021,3(2): 119-125 / 2021-05-07 722 640

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• Authors: 余阳
• Information:

  哈尔滨工业大学商学院会计学系，哈尔滨

• Keywords:
  Environmental uncertainty; Management accounting value; Valueadded organization; Cultural behavior motive
  环境不确定性; 管理会计价值; 增值组织; 文化行为动机
• Abstract: Environmental uncertainty depends on the complexity and variability of the environment. Management accounting actively dealing with the environmental uncertainty is the essence of enterprise value creation, enterprises should take customer value creation as the orientation to realize enterprise value increment. Management accounting information support system through the screening and analysis of the usefulness of information, improve the managers of management accounting information cognitive ability; With the help of behavioral motivation theory, management accounting control system further optimizes the management mechanism of control system and promotes the perfection and development of management accounting system. 环境不确定性取决于环境的复杂性和环境的变动性。管理会计主动应对环境不确 定性是企业价值创造的本质体现，企业应以顾客价值创造为导向实现企业的价 值增值。管理会计信息支持系统通过对信息有用性的甄别与分析，提高了企业 管理者对管理会计信息的认知能力；管理会计控制系统借助于行为动机理论进 一步优化了控制系统的管理机制，推动了管理会计体系的完善与发展。
• DOI: https://doi.org/10.35534/fm.0302011c
• Cite: 余阳．策略性会计管理研究［J］．管理前沿，2021，3（2）：119-125．