自Cooper(1988)的作业成本有关论文发表以来,管理会计理论在成本管理与绩效管理方面的研究有了一定的突破,尤其在作业成本管理和平衡计分卡方面所取得的成果在管理界具有重要的影响。然而,关于管理会计系统设计涉及的理论问题——如何应用机制优化理论及其系统设计理论的拓展的研究还是很少。本文探讨如何应用机制设计理论和目标权衡理论来优化管理会计内部报告和激励制度的设计;根据对其的分析结果构建一个具有很强可操作性的管理会计系统新框架。其框架的创新性在于把目标权衡与控制机制优化贯穿于系统的八大环节:战略规划、目标权衡与指标分解(含模拟)、资源配置与责任落实、内部报告完善与激励制度优化、业务行动实施跟踪控制、事中控制的异常分析、业绩评价与激励兑现、各责任单位协同管理与总评。本文拓展了管理会计的理论,旨在支持战略管理决策、优化控制机制和系统设计。 Since Cooper’s (1988) job cost papers have been published, management accounting theory has made some breakthroughs in cost management and performance management research, especially in the field of operating cost management and balanced scorecard achievements have important influence. However, the theoretical problems involved in the design of management accounting system - there are few studies on how to apply mechanism optimization theory and its systematic design theory. This article explores how to apply mechanism design theory and target trade-off theory to optimize the design of management accounting internal reporting and incentive system. Based on the analysis results, we construct a new maneuver management accounting system framework. The innovation of the framework lies in the optimization of goal balance and control mechanism throughout the eight aspects of the system: strategic planning, goal balance and index decomposition (including simulation), allocation of resources and responsibility implementation, improvement of internal reports and optimization of incentive system and implementation of business operations Tracking control, abnormal analysis of events control, performance evaluation and incentive delivery, and collaborative management of all responsible units and general comments. This article extends the theory of management accounting to support strategic management decisions, optimize control mechanisms and system design.