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随着全球市场经济的进一步发展与完善,各企业之间的竞争也是愈发激烈。此时,企业的管理者能否作出一个正确、英明的决策,将会是该企业能否在激烈的竞争中处于优势地位的关键。而企业管理者作出决策的依据则是我们的会计信息。随着财务的不断规范与公开,管理会计报告理论体系的研究更是显得尤为重要。
With the further development and improvement of the global market economy, the competition among enterprises is also fiercer. At this point, the manager of the enterprise can make a correct and wise decision-making, will be the company can in the fierce competition in the dominant position of the key. The basis for corporate managers to make decisions is our accounting information. With the continuous regulation and openness of finance, it is even more important to study the theoretical system of accounting reports.