管理环境对于管理会计建设应用至关重要。一方面,以“价值创造”为核心理念的管理会计,必然与以“机构+规模”为主的传统业绩观产生冲突;另一方面,管理会计建设应用涉及大量跨部门、跨层级的业务、技术和人员等问题,需要高层较强的统筹协调能力。 Management environment for the management of accounting applications is essential. On the one hand, the management accounting with “value creation ” as its core concept inevitably conflicts with the traditional performance concept mainly based on “institution + size ”; on the other hand, management accounting construction involves a large number of cross-departmental and cross- Hierarchical business, technical and personnel issues require a high level of co-ordination and coordination.