| 管理会计创造价值的实证研究 |
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| 引用本文： | 宋雪.管理会计创造价值的实证研究[J].科研管理,2018,39(4):166-176. |
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| 作者姓名： | 宋雪 |
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| 作者单位： | 北京理工大学 管理与经济学院,北京100081 |
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| 摘 要： | 本文面向管理会计应用评价问题，采用文献研究法、实证研究法、问卷调查法，通过构建多元回归模型，实证了管理会计是企业价值创造的重要驱动因素。本文首先构建了管理会计应用评价系统，包含应用环境适用性、管理活动有效性、沟通反馈相关性、决策与服务价值导向性4类一级指标,下分22个二级指标。随后采用专家评分法加权计算得出管理会计指数，使用经济增加值率量化企业的价值创造能力。最后，构建多元线性回归模型，证明了管理会计指数与经济增加值率之间存在显著的正相关性。本文得出一系列有价值的结论，对进一步完善管理会计理论体系，推进管理会计应用具有一定的理论和实践意义。
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| 关 键 词： | 管理会计 评价系统 价值创造 |
| 收稿时间： | 2018-01-06 |
| 修稿时间： | 2018-01-16 |
An empirical study of the creation of value by management accounting |
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| Song Xue.An empirical study of the creation of value by management accounting[J].Science Research Management,2018,39(4):166-176. |
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| Authors: | Song Xue |
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| Institution: | School of Management and Economics, Beijing Institute of Technology, Beijing 100081, China |
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| Abstract: | The paper engages in tackling management accounting (MA) application evaluation problem, through literature research method, empirical study method and questionnaire method, and has adopted a multiple regression model to demonstrate that MA is an important driving element of value creation for enterprises. Initially, the paper constructs MA application evaluation system which includes four categories of first-class indicators, i.e. Management effectiveness, communication correlation, decision making and service value-orientation, and are further divided into 22 second-class indicators. Then the expert grading method is adopted to calculate MA index, and EVA rate is used to evaluate the value creation ability. Finally, the study constructs the multiple linear regression model which demonstrates the positive correlation between MA index and EVA rate. In this paper, a series of valuable conclusions are made, which have certain theoretical and practical significance, for further improving its theory system of MA as well as promoting its application. |
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| Keywords: | management accounting evaluation system create value |
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