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            詳述管理會計的假設與原則

            分享到:
            2019-03-28 19:21:23來源: 首冠教育

            今天來給大家詳細介紹下管理會計假設與原則

             

              (一)管理會計的基本假設

             

              所謂管理會計的基本假設,是指為實現管理會計目標,合理界定管理會計工作的時空范圍,統一管理會計操作方法和程序,滿足信息搜集與處理的要求,從紛繁復雜的現代企業環境中抽象概括出來的,組織管理會計工作不可缺少的一系列前提條件的統稱。具體內容包括:

             

              1.多層主體假設

             

              又稱多重主體假設。該假設規定了管理會計工作對象的基本活動空間。由于管理會計主要面向企業內部管理,而企業內部可劃分為許多層次,因此,管理會計假定其會計主體不僅包括企業整體,而且還包括企業內部各個層次的所有責任單位。

             

              2.理性行為假設

             

              該假設包含兩重意義。第一,由于管理會計在履行其職能時,往往需要在不同的程序或方法中進行選擇,就會使其工作結果在一定程度上受到人的主觀意志影響,因此,管理會計假定:管理會計師總是出于設法實現管理會計工作總體目標的動機,能夠采取理性行為,自覺地按照科學的程序與方法辦事。第二,假定每一項管理會計具體目標的提出,完全出于理性或可操作性的考慮,能夠從客觀實際出發。既不將目標定得過高,也不至于含糊不清,無法操作。

             

              3.合理預期假設

             

              也稱靈活分期假設。本假設規定:為了滿足管理會計面向未來決策的要求,可以根據需要和可能,靈活地確定其工作的時間范圍或進行會計分期,不必嚴格地受財務會計上的會計年度、季度或月份的約束;在時態上可以跨越過去和現在,一直延伸到未來。

             

              4.充分占有信息假設

             

              該假設從信息搜集及其處理的角度提出:一方面,管理會計采用多種計量單位,不僅充分占有和處理相關企業內部外部的價值量信息,而且還占有和處理其他非價值量信息;另一方面,管理會計所占有的各種信息在總量上能夠充分滿足現代信息處理技術的要求。

             

              (二)管理會計的基本原則

             

              管理會計原則是指在明確管理會計基本假設基礎上,為保證管理會計信息符合一定質量標準而確定的一系列主要工作規范的統稱。

             

              1.最優化原則。它是指管理會計必須根據企業不同管理目標的特殊性,按照優化設計的要求,認真組織數據的搜集、篩選、加工和處理,以提供能滿足科學決策需要的最優信息。

              2.效益性原則。該原則包括兩層涵義。第一,是指信息質量應有助于管理會計總體目標的實現;第二,是指堅持成本—效益原則。

              3.決策有用性原則。決策有用性是指管理會計信息在質量上必須符合相關性和可信性的要求。信息的可信性又包括可靠性和可理解性兩個方面,前者規范的是管理會計信息內在質量的可信性,后者規范的是管理會計信息外在形式上的可信性。

              4.及時性原則。這個原則要求規范管理會計信息的提供時間,講求時效,在盡可能短的時間內,迅速完成數據收集、處理和信息傳遞,確保有用的信息得以及時利用。

              5.重要性原則。貫徹重要性原則,必須考慮到成本—效益原則和決策有用性原則的要求;同時它也是實現及時性的重要保證。

              6.靈活性原則。盡管管理會計也十分講求其工作的程序化和方法的規范化,但必須增強適應能力,根據不同任務的特點,主動采取靈活多變的方法,提供不同信息,以滿足企業內部各方面管理的需要,從而體現靈活性原則的要求。

             

              (三)管理會計基本原則與基本假設的關系

             

              基本假設是組織管理會計工作的必備前提,是實現管理會計基本原則的根本出發點;

              基本原則是對管理會計工作質量(尤其是對其信息質量)所提出的具體要求。

              兩者共同服從于管理會計的總體目標。

             

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