Research On Chinese Management Accounting Conceptual Framework

Since the issuance of the guidance on the construction of the accounting system comprehensively in October 2014,the management accounting has started a pioneering development.In practice,the management of accounting tools is constantly innovating,and the research of management accounting is gradually expanded into strategic management accounting,human resource management accounting,environmental management accounting and so on.However,compared with practice,the research on the basic concept of management accounting has been basically stagnated since the beginning of this century.As a whole,the management accounting theory lags far behind the practice,which is not conductive to the development of the discipline,but also limited the practical application.The basic guide to management accounting has covered the content of management accounting conceptual framework,but it is not perfect to some degree.In order to further improve the management accounting conceptual framework,firstly,based on the theoretical division between management accounting and financial accounting,financial management and cost accounting,this thesis hopes to divide the research boundary between management accounting and related disciplines,because the boundary of management accounting defines the scope of discussion of management accounting conceptual framework.Secondly,based on the common characteristics from the different understandings of the definition of management accounting at home and abroad,to find the implicit management accounting conceptual framework elements which mainly contain management accounting objectives,essence,basic assumption,research object,information quality characteristics,measurement attributes and management accounting report.Thirdly,this thesis clarifies the connotation of the management accounting conceptual framework,analogies the provisions of the meaning of the financial accounting concept in international.And it indicates the management accounting conceptual framework is the core of the management accounting theory system through analyzing the relationship with basic theory of the management accounting and tools of the management accounting,which is a perfection of the management accounting basic guidelines.At last,according to the specific attribute of the management accounting and based on the logical starting point,this thesis discusses specific content of each component in the conceptual framework of management accounting,which helps to clarify the internal relations between each part.Through the research of this paper,it is helpful to promote the discussion on the basic concept of management accounting,and further improve the basic guidance of management accounting,so as to facilitate the development of the management accounting discipline in China.