What is the theoretical system of management accounting proposed by Li?

The theoretical system of management accounting proposed by Li mainly includes the "4+ 1" organic system of management accounting composed of theory, guidance, talents, informationization and consulting services.

The guidance system of management accounting is an important part of the theoretical system of management accounting, in which the basic guidance is in a dominant position, and it is the basis for formulating application guidance and establishing case base.

It summarizes and refines the basic concepts, principles, methods and objectives of management accounting. Application guidance plays an important role in the whole guidance system, which is the specific guidance for the management accounting work of this unit; The case base demonstrates how to apply the application guide of management accounting.

With the development of market economy and the acceleration of globalization, enterprises are facing an increasingly complex and changeable business environment. As an important means of decision support, management accounting has been paid more and more attention by enterprises. In order to better promote the application of management accounting in enterprise practice, this paper will discuss the construction of management accounting theory system from the aspects of theory, guidance, talents, informationization and consulting services.

system info

1. The basic theory of management accounting is the basis of constructing the theoretical system of management accounting, including its definition, characteristics, principles and objectives. On this basis, a complete conceptual framework of management accounting can be formed to guide the practice of management accounting.

2. Management accounting method is an important means for enterprises to realize scientific management and improve economic benefits. Management accounting methods include cost accounting, financial analysis, budget control and decision support. Enterprises can choose appropriate management accounting methods according to their own actual situation.

3. The application fields of management accounting include enterprise strategic management, comprehensive budget management, cost accounting and control, investment decision-making and other fields. These fields play an important role in enterprise management, and the application of management accounting can provide decision support for enterprises and promote enterprises to achieve strategic goals.