Abstract: This report comprehensively analyzes how digital technology profoundly affects the seven major functions of management accounting, and proposes the following four core goals.
1. Provide a solid management foundation for high-quality development of the Chinese economy at the micro level.
2. Implement the green development strategy and provide effective tools for the operation of the Chinese economy.
3. Support the Digital China strategy and provide basic support.
4. Provide universally applicable basic tools for the intelligent and digital transformation of China's economic management.
Through systematic review and extensive research, this article proposes the Guidelines for the Application of Management Accounting (Policy Proposal Draft), which covers multiple fields such as strategic management, budget management, cost management, operational management, investment and financing management, performance management, risk management, and management accounting report. It is recommended to adopt a series of innovative tools and methods, such as business model canvas, continuous improvement budget, full lifecycle cost management method, physical option decision-making method, objectives and key results method (OKR), as well as ethical management self-discipline checklist, so as to enhance the operational efficiency, risk response ability, and green development practice level of enterprises. These suggestions aim to promote the development of management accounting practices, improve the application guidance system of management accounting in China, and support the Ministry of Finance in policy formulation and implementation in the context of the new era.
