The Development of Management Accounting Theory:The Design and Optimization of Management Control Mechanism
- 2014年第7卷 
【中文摘要】自Cooper (1988)的作业成本有关论文发表以来，管理会计理论在成本管理与绩效管理方面的研究有了一定的突破，尤其在作业成本管理和平衡计分卡方面所取得的成果在管理界具有重要的影响。然而，关于管理会计系统设计涉及的理论问题如何应用机制优化理论及其系统设计理论的拓展的研究还是很少。本文探讨如何应用机制设计理论和目标权衡理论来优化管理会计内部报告和激励制度的设计；根据对其的分析结果构建一个具有很强可操作性的管理会计系统新框架。其框架的创新性在于把目标权衡与控制机制优化贯穿于系统的八大环节：战略规划、目标权衡与指 标分解（含模拟）、资源配置与责任落实、内部报告完善与激励制度优化、业务行动实 施跟踪控制、事中控制的异常分析、业绩评价与激励兑现、各责任单位协同管理与总评。本文拓展了管理会计的理论，旨在支持战略管理决策、优化控制机制和系统设计。 【Abstract】Over the past 30 years, the significant development of management accounting (MA) theory in cost management and performance measurement, especially in ABC and Balance Score Card, has made a significant impact on business management. However, there is little research on the application of the mechanism design theory to MA system design. To promote the development of management accounting theory and help to achieve a balanced corporate goal, this paper discusses how to apply the mechanism design theory to the optimization of designing an internal report system and incentive plans and to the establishment of a new framework of MA system that can be used in the practice of MA. The significant innovation of our new model is to apply the above two theories to eight procedures：①strategic planning;②refining a corporate goal into its sub-objectives;③determining responsibility and allocating resources;④optimizing the internal reporting system and incentive plans; ⑤implementing the strategy; ⑥managing all business processes; ⑦measringu performance of staffs who take responsibility;⑧collaborating with management in managing inter-business units. Hence, our research extends the MA theory, supports managers' strategic decision making, and optimizes the mechanism and design of MC.