关于技术创管理会计的相关问题研究.doc

摘　　要 当代科技以惊人的速度飞速发展，它给经济、社会带来了深刻的变化。科技发展是企业生存与发展所面临的重要环境与条件，企业管理已经开始全面进入以技术创新管理为中心的时代，如同企业的其他管理一样，企业技术创新管理也需要管理会计的支持。技术创新管理对传统管理会计提出了挑战，迫切要求传统管理会计更新观念，尤其是对技术创新决策信息的提供，要求提供更为广泛、更有用的与技术创新管理相关的信息。 基于此种现状， 本文首先论述技术创新管理问题的解决产生了对技术创新管理会计的需求，管理会计的发展史也证明了管理会计的发展是反应性的，既有管理会计体系存在一些缺陷，需要管理会计体系通过领域的扩张来做一些完善，从而管理会计必然会渗透到技术创新管理这一领域。其次，技术问题产生成本问题，技术创新本身及其成本的特点决定了作业成本法适用于技术创新成本的计算和管理。在市场经济条件下，技术创新具有了强制性，技术创新活动常规化使企业必将其纳入管理决策。期权博弈理论既考虑了技术创新投资项目的不可逆性与不确定性、又考虑了竞争性、外部性和外溢性等特点。再次，对技术创新绩效评价指标提出了改进，并从基于公司治理的角度讨论了企业技术创新激励措施。最后，分析了我国开展技术创新管理会计的一些相关问题。 About technology innovation of the related problems of management accounting Abstract Modern technology is developing rapidly, it brought profound changes toteh economic and social. Scientific and technological development is the enterprise survival and development are facing major environmental and Conditions. Enterprise management has begun to enter the technology-centered era of innovation management. As other managements, Enterprise Technology Innovation Management also needs the support of management accounting. Management of Technological Innovation pose great challenges to traditional management accounting. Urgently requires the traditional concept of management accounting to update, Especially for the provision of technical innovation decision-making information, Asked to provide more extensive, more usefuland technological innovation management-related information. Basde on this comdition, this paper disscusses technology innovation management problems created a demand for technological innovation management accounting requirements, History of the development of management accounting management accounting also proved the development of reactive, The existing management accounting system, there are some flaws, manage accounting system being perfect need to expansion. The management accounting will inevitably penetrate into the management of technological innovation. Cost of technical problems arise, The cost of technological innov