摘要
本文基于风险管理视角,通过采用问卷调查与分析的方法,研究管理会计工具在不同风险管理活动中的重要性。同时,分析产权性质、规模对不同风险管理活动中管理会计工具重要性的影响。问卷分析结果表明:管理会计工具在风险管理活动中的重要性整体处于中等水平.且不同风险管理活动中,管理会计工具的重要性不同;不同产权性质、规模,也会影响企业对管理会计工具的选择。该研究对企业选择适当的管理会计工具有一定的指导作用,也利于推动管理会计工具在中国“新时代”的发展。
Based on the perspective of risk management,this paper studies the importance of management accounting tools indifferent risk management activities by using questionnaires and analysis methods,At the same time,it analyzes the impact of the nature and scale of property rights on the importance of management accounting tools in different risk management activities.The results of the questionnaire analysis showthat the importance of management accounting tools is different in different risk management activities.At the same time,combined with the importance index of management accounting tools under the perspective of risk management,the importance of management accounting tools in risk management activities is generally at a medium level;the nature and scale of different property rights will also affect the choice of management accounting tools.This research has a certain guiding role for enterprises to choose appropriate management accounting tools,and is also conducive to the development of management accounting tools in China's "new era".
作者
游秋萍
YOU Qiu-ping(School of Business,Ningbo University,315211,Ningbo ,Zhejiang ,China)
出处
《特区经济》
2018年第12期142-146,共5页
Special Zone Economy
关键词
管理会计工具
风险管理
重要性
management accounting tools
risk management
importance exhibition
