Research On The Construction Of Management Accounting Reporting System From The Perspective Of Value Creation

In recent years,China’s economy has entered a new stage of slowing down and improving its quality.With the deepening of marketization,this state has become irreversible.Therefore,the problem of balancing high growth with low returns is no longer realistic.Therefore,in recent years,the management theories,management modes and management accounting reporting frameworks related to the promotion of enterprise value and the realization of enterprise value maximization emerge one after another,and have achieved good results in practice.For example,China Resources Group firstly proposed 5C value management system based on the characteristics of enterprise operation and management,which played a good demonstration role for its subsidiaries and other enterprises.Therefore,based on the study of value creation and management accounting reporting theory,this paper takes H Company,a subsidiary of China Resources Group,as the research object and studies the construction of value creation management accounting reporting system of H Company based on 5C value management system and management accounting related theories.In this paper,the basic situation of H company,the organization structure is briefly analyzed,then from the enterprise the current operating conditions and the status quo of the management accounting report,build value creative management accounting report system,in order to better cooperate with the company’s business management,so as to realize value creation,to promote the value of the company is experiencing constant growth,also provide guidance and reference for other similar enterprises.