关键词: 管理会计, 评价系统, 价值创造

Abstract: The paper engages in tackling management accounting (MA) application evaluation problem, through literature research method, empirical study method and questionnaire method, and has adopted a multiple regression model to demonstrate that MA is an important driving element of value creation for enterprises. Initially, the paper constructs MA application evaluation system which includes four categories of first-class indicators, i.e. Management effectiveness, communication correlation, decision making and service value-orientation, and are further divided into 22 second-class indicators. Then the expert grading method is adopted to calculate MA index, and EVA rate is used to evaluate the value creation ability. Finally, the study constructs the multiple linear regression model which demonstrates the positive correlation between MA index and EVA rate. In this paper, a series of valuable conclusions are made, which have certain theoretical and practical significance, for further improving its theory system of MA as well as promoting its application.

Key words: management accounting, evaluation system, create value