The Research Of Management Accounting Function In Science Service Integrated System Based On Industrial Cluster

In recent years, Industrial Cluster has become a global phenomenon and each country or region has formed featured Industrial Clusters of its own according to their regional advantages. The growth and extension of Industrial Cluster has improved the development of regional economy, enhanced the regional competitiveness, and has become a vital element of national competitive edge. The development of Industrial Cluster may be influenced by many factors, including resource, environment and subject. As an influential factor, Integrated Science and Technology Service may promote the progress of Industrial Cluster with its high quality and efficiency. However, the present Science and Technology Service Industry of China is still at its initial stage, the service provided by which is scattered, simply and quality deficient. With the advance of cloud computing technology, the exploitation of correlative Integrated Science and Technology Service System will greatly meet the scientific demands during the development of Industrial Cluster. Not only will it promote the progress of Science and Technology Service Industry, it will also improve the growth of Industrial Cluster within regions. How to manage the operation of Integrated Science and Technology Service System of Industrial Cluster effectively to enhance its economic benefits, and how to make the system function better as a supporting role to Industrial Cluster are questions that managers must face and consider after the establishment of the system.As an effective means to improve business administration, create value and enhance performance, Management Accounting has been extensively justified by practice. In order to increase the economic benefits brought by Integrated Science and Technology Service System of Industrial Cluster as well as to make science and technology service play its accelerating role better, Management Accounting will be introduced into the system. Through the ideas and approaches of Management Accounting, better administration of the system will be achieved on the one hand. Besides, the accelerating function of science and technology service to Industrial Cluster will be maximized and accomplished better, thus the regional economic development will be improved. Based on the introduction and explanation of relative theories, this paper analyses the science and technology service needed during the progress of Industrial Cluster, points out the functions and operational mechanism of an Integrated Science and Technology Service System first. Then through the analysis of Management Accounting demanded from two aspects, the paper puts forward the implementation approaches of the subject in such a system. Next, the functions performed by Management Accounting in Industrial Cluster and Integrated Science and Technology Service System are discussed, and specific application designs are presented. Lastly, taking the Integrated Science and Technology Service System of Xiamen photoelectricity Industrial Cluster as an example, the paper justifies the theories mentioned above.