CAJ | 학술논문

2014年下半年，财政部发布了《关于全面推进管理会计体系建设的指导意见》，财政部会计司针对“指导意见”陆续下发了七个系列解读，各省财政厅、大型企业集团、行业协会纷纷开展了管理会计理论与实践研究，管理会计正在成为国家“新常态”下推动经济转型升级、企业提升管理创新的重要工具。本文对管理会计体系推进引发的效应进行了分析，并提出相关建议。
2014년하반년，재정부발포료《관우전면추진관리회계체계건설적지도의견》，재정부회계사침대“지도의견”륙속하발료칠개계렬해독，각성재정청、대형기업집단、행업협회분분개전료관리회계이론여실천연구，관리회계정재성위국가“신상태”하추동경제전형승급、기업제승관리창신적중요공구。본문대관리회계체계추진인발적효응진행료분석，병제출상관건의。
In the second half of 2014, Ministry of Finance issued Guiding Opinions on Comprehensively Promoting the Construc-tion of Management Accounting System, accounting department of Ministry of Finance issued seven series of interpretation on the con-tents of the guiding opinions. The provincial financial departments, large enterprise groups, industry associations have carried out the research on the theory and practice of management accounting, and the management accounting is becoming an important tool for Chi-na to promote the economic transformation and upgrading and to improve enterprises’management innovation under the new normal. The paper analyzes the effect triggered by the promotion of the management accounting system, and puts forward relevant suggestions.