会计控制系统的整合与导入：中国本土PE与创业者的合作共融机制

项目名称： 会计控制系统的整合与导入：中国本土PE与创业者的合作共融机制

项目编号： No.71302011

项目类型： 青年科学基金项目

立项/批准年度： 2014

项目学科： 管理科学

项目作者： 戴天婧

作者单位： 对外经济贸易大学

项目金额： 22万元

中文摘要： 本课题立足我国本土迅速发展的PE投资和备受争议的PE与创业企业的关系，系统导入多维度的会计控制系统，全面整合我国本土PE的财务会计信息、 企业价值评价、财务投资管理与各类管理会计制度，力求架构中国本土PE与创业者的合作共赢的会计控制系统，全方位整合与重构PE投资前的尽职调查、合资契约、投资过程的日常沟通、增值服务等控制方式。通过财务会计系统与管理会计系统的融合：既要整合会计管理制度的正式控制，也要整合以文化、理念、讨论沟通、服务协商、咨询等为主体的非正式控制；既要重视对被投资企业的治理安排、业绩要求（如对赌协议）、信息披露等要求，还要重视PE机构本身对被投资创业企业的社会网络、风险把控、文化塑造和项目管理能力的建设。本课题通过多案例研究、问卷调查和实证分析的研究方法，探求中国本土PE与创业者的合作共赢机制，深化基于这中国本土的PE投资管控的理论结构，力推促本土PE投资与中国创业的健康发展。

中文关键词： 管理会计；绩效考核；管理控制；私募股权投资；

英文摘要： Set against the backdrop of China's rapid development of domestic PE market and PE's controversial relationship with entrepreneurial companies, this project examines the design and incoroporation of the multi-dimensional accounting control ssytems in PE investment firms. This project seeks to put forward an accounting control system which fully integrates the financial accounting information system and the management acconting system including enterprise value evaluation and financial investment management. This would enable the increase in the colloration and profit generalization of local PEs and the entrepreneurs to create a win-win situation. This would entail a comprehensive integration of multiple control mechanisms including ex ante due diligence check, formal contracting, daily communications, value-added services and etc. Through the incoporation of financial accounting and management accounting systems, the new accounting control ssytem put forward would integrate both formal control mechanisms including the accounting management system and the informal control mechanisms including culture, belief, communication, consultation services, consulting, etc. Such a system would both pay attention to the governance of the invested enterprise arrangement,their performance evaluations, information disclosure re

英文关键词： Management Accounting；Performance Evaluation；Management Control；Private Equity；