| TPP情境下的管理会计对策研究 |
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| 引用本文：冯巧根.TPP情境下的管理会计对策研究[J].财经理论与实践,2016,(6):60-66 |
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| 中文摘要:TPP情境表明，作为立足亚太并覆盖全球40%经济总量的全球最大自贸区，必然会对我国企业的利益产生影响与冲击。管理会计通过“管理控制”与“信息支持”系统能够促进企业积极应对TPP情境下的各种挑战，提高企业跨国经贸的管理效率与效益。中国已经与TPP半数左右的成员国建立了自贸区，同时，“一带一路”的全球战略布局也在加速区域生产与供应网络的形成，进而从制度建设上要求会计尤其是管理会计能够提出可操作的相关指引或指南。企业不仅要客观评估TPP的影响，还应结合管理会计技术手段与方法的创新从深层次上寻求TPP情境下的战略应对策略。 |
| 中文关键词:TPP 管理会计 对策 |
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| A Probe Into Management Accounting Strategies Under the TPP Context |
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| Abstract:TPP, the world's largest free trade zone across on the Asia-Pacific regions and contributing to the world's 40% economic aggregate, is bound to have an impact on the interests of Chinese enterprises. Through the "management control" and "information support" system, management accounting is able to help enterprises meet actively various challenges arising out of the TPP context and improve the management efficiency and profits of enterprise transnational economic trade. China has established a free trade area with about half of the TPP's member states. At the same time, "the One Belt and One Road" global strategic layout is speeding up the formation of the comprehensive market mechanism integrating regional production and supply network. Under this context, it is necessary for accounting, especially the management accounting, to establish feasible institutional guidelines. On the one hand, enterprises should evaluate the effect of TPP in an objective manner; on the other hand, they should go a step further for strategic countermeasures specific to the TPP context, by using the management accounting means and innovative ways. |
| keywords:TPP management accounting strategy |
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