摘 要
随着经济全球化和市场竞争的加剧，企业绩效评价体系作为企业管理的重要组成部分，其科学性和有效性日益受到关注。管理会计作为一种以价值创造为核心的信息支持系统，在企业绩效评价中发挥着不可替代的作用。本研究旨在探讨管理会计在企业绩效评价体系中的具体作用及其优化路径，通过文献分析与案例研究相结合的方法，深入剖析管理会计工具如何助力企业实现战略目标与绩效提升。研究选取了多个行业代表性企业作为研究对象，结合平衡计分卡、作业成本法等管理会计工具的应用实践，揭示了其在财务指标与非财务指标整合、资源配置优化及决策支持方面的独特优势。研究结果表明，管理会计能够有效弥补传统绩效评价体系的局限性，通过提供更全面、及时和相关的信息，帮助企业实现从单纯财务导向向战略导向的转变。
关键词：管理会计 企业绩效评价 平衡计分卡
Abstract
With the intensification of economic globalization and market competition, the performance evaluation system of enterprise, as an important part of enterprise management, is increasingly scientific and effective attention. As an information support system with value creation as the core, management accounting plays an irreplaceable role in enterprise performance evaluation. The purpose of this study is to explore the specific role and optimization path of management accounting in the enterprise performance evaluation system. Through the method of combining literature analysis and case study, to deeply analyze how management accounting tools help enterprises achieve strategic goals and performance improvement. The research selects representative enterprises in many industries as research ob jects, combined with the application practice of management accounting tools such as BSC, and reveals its unique advantages in the integration of financial indicators and non-financial indicators, resource allocation optimization and decision support. The research results show that management accounting can effectively make up for the limitations of the traditional performance evaluation system, and help enterprises to realize the transformation from simple financial orientation to strategic orientation by providing more comprehensive, timely and relevant information.
Keyword:Management Accounting Enterprise Performance Evaluation Balanced Scorecard
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状分析 1
1.3研究方法与技术路线 2
2管理会计与企业绩效评价体系的基础理论 2
2.1管理会计的基本概念与功能 2
2.2企业绩效评价体系的核心要素 3
2.3管理会计在绩效评价中的理论基础 3
2.4管理会计与绩效评价的关联性分析 4
2.5基础理论对实践的指导意义 4
3管理会计在企业绩效评价中的具体作用分析 4
3.1数据支持与决策优化的作用 5
3.2成本控制与效益提升的影响 5
3.3战略目标实现的推动作用 5
3.4风险管理与绩效改进的贡献 6
3.5创新驱动与价值创造的能力 6
4管理会计在企业绩效评价体系中的应用实践与优化路径 7
4.1当前应用中存在的主要问题 7
4.2应用案例分析与经验总结 7
4.3提升管理会计应用效果的关键策略 8
4.4绩效评价体系的优化方向 8
4.5未来发展趋势与展望 9
结论 9
参考文献 11
致谢 12
