The Research On Expanding Management Accounting Functionality To Supporting Of Risk Management

In the global economic environment and the information of the economic situation, the enterprise gradually among the domestic and international competition in the market, facing ever-changing and complex internal and external environment, companies need to quickly and effectively respond to the swarms of non-deterministic information, and risk is everywhere, hand in hand. The outbreak of the financial crisis, let the business sectors and academia have a clear understanding that, in such a complex and changing competitive environment, improving the anti-risk ability is facing real and serious problems, and to solve this problem, risk management must be on the agenda. But how can implement risk management to achieve the real business of risk management, business and academia has groping and inquiring the problem. In the meantime, as a business forecasting, decision-making, control and performance evaluation of information systems management accounting, has been with the productivity and advances in technology, experienced from the control-oriented, value-oriented to strategic-oriented management accounting period changes. As proposing strategic management accounting, management accounting is not only a product of the certain stage, but also a deepening and sublimation in the content, methods and functions of management accounting to meet the fierce competitive environment. It not only framework a bridge for the integration between risk management and management accounting, but also it is the basis for extending risk management to the strategic management function of management accounting to adapt to the uncertain economic environment.Although risk management as an element of strategic management accounting, it will might be better reflect the characteristics of this era to extend risk management to the strategic management function of management accounting and enterprises can not only adapt to the changing economic environment, but from the strategic perspective it also can forecast, decision-make, plan and control scientific and accurately to be the basis for the development of enterprises and improving core competitiveness so as long-term. Risk management, as the supporting of the text, is extended to the strategic management function of management accounting, and on the basis, the functions of management accounting are integrated in order to build the framework of management accounting functions for supporting risk management and also let the basic functions of management accounting provide supporting for the realization of risk management as one of the strategic management functions. Constructing the framework is not only the result of integration of management accounting function, but also the basis of other functions of management accounting to be achieve accurately and scientific. However, to realize this strategic management function- risk management is not only to have the theoretical foundation of it, but also have unique technology and methods of management accounting to support and assist. In this paper, it proposes the risk-the value chain and builds the risk management balanced scorecard framework on the based of the value chain theory, the balanced scorecard and the two theories having improved. The risk-the value chain and builds the risk management balanced scorecard not only point out the direction of identifying, assessing, controlling and avoiding risk, but also form the foundation of implementing risk management in the enterprises. The expansion of management accounting function for supporting the risk management and the improvement of management accountings techniques and methods not only inject the fresh blood for management accounting through improving the theory and methodology of the management accounting, but also provide a new perspective for enterprise risk management, so that enterprises can use the unique methods and techniques of management accounting to implement better risk management for improving the anti-risk ability of enterprises also can predict, decision-make, plan and control in a strategic perspective to be the basis of increasing the value of the enterprise.