权变理论管理会计论文提纲

论文题目：越南管理会计发展研究

摘要：经过会计制度多次改革后,在市场经济和全球化的要求下,越南政府按照国际会计准则和国家发展的需要修改了会计制度。随之在越南企业出现管理会计制度。管理会计于2003年的《越南会计法》,被正式承认为是法律的一部分。本文的研究目的在于:为越南管理会计提供理论依据;进一步明确影响越南管理会计发展的因素;为促进越南管理会计健康发展提供对策。研究的理论意义在于:发展了越南管理会计方面的理论;扩展了管理会计理论的应用范围;实践意义在于改善企业的内部控制和决策方法;为越南企业构建自身现代管理会计体系提供参考。研究内容具体如下:第一部分是界定了管理会计的概念,并对其特点进行了总结,在权变理论、委托代理理论、行为理论与组织理论等相关理论的基础上展开研究。第二部分是概述了越南管理会计系统和管理会计企业应用现状,基于57份有效问卷的结果,从预测与决策、成本控制、全面预算、业绩评价等方面进行分析。第三部分是总结了越南管理会计存在的问题:管理会计体系不完整;管理会计人才素质有待提高;企业管理人员的管理会计意识薄弱;管理会计信息化水平低;管理会计的理论研究与实践脱节,并从内外两个方面对越南管理会计的具体影响因素展开讨论。第四部分选取了美国、法国、日本、中国的管理会计发展经验进行借鉴。第五部分提出了越南企业管理会计发展的对策建议:建立特色的会计管理体系;提升管理会计人员专业素质;培养企业管理人员的管理会计意识;提高管理会计信息化水平;加强管理会计理论在实践中的检验。针对研究结果,得出如下结论:与西方国家相比,越南企业运用管理会计的技术较为单一,方式更为传统和保守,并未完全发挥管理会计的作用。因此应重视越南管理会计的理论体系和实践运用两方面的研究。

关键词：越南;管理会计;经济发展;企业

学科专业：会计学

摘要

Abstract

1 Introduction

1.1 Research background

1.2 Purpose and Significance of the Research

1.2.1 Purpose of the Research

1.2.2 Significance of the Research

1.3 Review of domestic and foreign research

1.3.1 Review of foreign research

1.3.2 Review of domestic research

1.3.3 Brief review of research literature

1.4 The main content and method

1.4.1 The main content

1.4.2 The main method

2 Related concept and the theoretical foundation

2.1 The theoretical foundation

2.1.1 Management accounting

2.1.2 The characteristics of management accounting

2.2 Related concepts

2.2.1 Externalities theory

2.2.2 Contingency theory

2.2.3 Principal-agent theory

3 The present situation of the development of management accounting in Vietnam

3.1 An overview of the management accounting system in Vietnam

3.2 Application of management accounting in Enterprises

3.3 Analysis of the results of questionnaire survey

3.3.1 Prediction and decision

3.3.2 Cost control

3.3.3 Comprehensive budget

3.3.4 Performance evaluation

4 Problems and causes that affect the development of management accounting in Vietnam

4.1 Survey results based on questionnaire survey nt accounting in Vietnam

4.1.1 Incomplete management accounting system

4.1.2 The quality of management accounting personnel needs to be improved

4.1.3 Weak management accounting consciousness of enterprise managers

4.1.4 Low level of management accounting information

4.1.5 The theoretical research and practice of management accounting disjointed

4.2 The specific factors affect management accounting in Vietnam

4.2.1 Internal factors

4.2.2 External factors

5 Other countries and China's advanced experience in management accounting for reference

5.1 The advanced experience of management accounting in the United States

5.2 The advanced experience of management accounting in France

5.3 The advanced experience of management accounting in Japan

5.4 The advanced experience of management accounting in China

5.5 Summary of advanced experience in other countries' management accounting

6 Suggestions to promote the development of management accounting in Vietnam

6.1 Establishing a characteristic accounting management system

6.2 Improving the professional quality of Management Accountants

6.3 Training management accounting consciousness of enterprise managers

6.4 Improving the information level of management accounting

6.5 Strengthening the test of management accounting theory in practice

7 Conclusion

Acknowledgement

Appendix

Reference