中国上市公司管理会计实务研究

本文分析了当前中国上市公司管理会计实务的现状。来自2004年底的调查结论显示,中国上市公司管理会计的应用已经超过了2000年之前的水平。结果还显示,发达地区与不发达地区的公司管理会计实务是没有区别的。然而,公司规模以及公司是否处于制造行业对管理会计的应用水平却有着正向的影响。这一结论意味着,管理会计实务反映了公司对管理会计的需求以及公司是否有资源来采用新的管理会计方法。

A Study on Management Accounting Practices in China's Listed Companies

This paper analyzes the current situation of management accounting practices in China's listed companies.The survey findings in late 2004 indicate that the adoption of management accounting techniques has surpassed the levels before 2000,as reported by prior studies.The results also indicate that there is no difference in the management accounting practices of companies from developed regions and less advanced regions.However,firm size and whether a firm is in the manufacturing sector have a positive effect...