Theoretical And Methodological Research On Enterprise Managerial Accounting System-Reflections On Value-based Management

After the 1980s, value creation has become the core issue for enterprise development, value management ideas has been widely spread in domestic and foreign enterprises management. Chinese state-owned Assets Management Committee has been implemented the economic value added management assessment methods, which makes central enterprises realize the importance of research and implementation of value management. At the same time, to meet the needs of enterprise management, the state authorities are studying the development of management accounting information system, to promote the transformation and upgrade of accounting and economic development. Based on the above background, research on management accounting theory, method and system building based on the perspective of value-based management has great importance on developing value management methods, improving accounting businesses and raising the management level of enterprises.This paper studies basic contents of the theoretical framework of the value-based management system, explores the measurement metrics and driving factors of the enterprise value under the value-based management targets, analyzes the theoretical framework of management accounting, to find the connection and difference between the objectives of the value-based management and management accounting, and to discover the influences which value-based management has brought to the management accounting system. The study finally gives out the theoretical and method framework of the value-based accouting system for theoretical support of the implement of value management and operating decision-making.