摘要
供给侧结构性改革是中央适应和引领经济发展新常态的重大创新,是推进经济转型升级的重大举措。管理会计作为企业战略、业务、财务一体化最有效的工具,是供给侧结构性改革的微观基础,极大提升了劳动生产率,开启了企业科学管理的时代,有助于落实"三去一降一补"任务,是经济提质增效的重要手段。目前中国管理会计理论研究成果没有得到充分应用,可借鉴案例较少,信息化水平较低,人才支撑作用仍有待加强。通过多措并举、齐抓共建,深入推进管理会计实践,必将在推动财务转型基础上,走出一条中国特色的供给侧改革创新之路。
The supply-side structural reform is a significant innovation made by the central government to adapt to and to lead the development of the economy, and it is a major initiative to stimulate economic transfor- mation and upgrade. Working as the most efficient tool for the integratization of the enterprise strategy, busi- ness operation and financing, management accounting provides the micro-economy foundation of the supply- side structural reform, improves the productivity, and starts a new age of enterprise scientific management. Management accounting also helps to complete tasks such as ＂reducing excess capacity, destocking, delever- aging, reducing costs, and improving weak links＂ ; hence it is an important method to improve economic qual- ity and efficiency. In China, currently, management accounting theory research findings are not used suffi- ciently due to limited referential experiences and low leveled informatization. In addition, more talents are re- quired to support this reform. Through the applications of multiple effective methods, the efforts of all groups, and the in-depth promotion of management accounting practice, a distinct Chinese characteristics innovation for supply-side structural reform will be eventually realized.
作者
王新哲
WANG Xin-zhe(Department of Finance, Ministry of Industry and Information Technology, Beijing 100804, China)
出处
《哈尔滨工业大学学报（社会科学版）》
CSSCI
2017年第3期136-140,共5页
Journal of Harbin Institute of Technology(Social Sciences Edition)
关键词
供给侧结构性改革
管理会计
微观基础
supply-side structural reform
management accounting
micro foundation
