论文部分内容阅读
一、会计对经营决策作用的现状21世纪最热门的职业预测中,会计屡屡拔得头筹。一方面,会计得到了更广泛的认同,会计信息获得进一步的重视,另一方面,也说明人们对会计的期望更高了。现代企业制度正在逐步建立,经营决策者们对信息的需求也越来越迫切,从短期企业目标的实现到企业长期战略的调整,从市场预测到产品结构的调整,各方面的规划决策很大部分都需要现代会计信息的支持。但由于传统财务会计的局限性及管理会计在现有企业中的运用程度不高,使得现有的会计信息对经营决策的支持程度不如人意。南京大学国际会计课题组曾对会
First, accounting for the role of business decision-making The status of the 21st century, the most popular career forecasting, accounting repeatedly come out on top. On the one hand, accounting has been more widely recognized, accounting information gained further attention, on the other hand, also shows that people have higher expectations of accounting. The modern enterprise system is gradually being established. The demand for information by business decision-makers is also becoming more and more urgent. From the realization of short-term business goals to the long-term strategic adjustment of enterprises, from market forecast to adjustment of product structure, Some require the support of modern accounting information. However, due to the limitations of traditional financial accounting and the low utilization of management accounting in existing enterprises, the current accounting information has not supported the business decision-making to an unsatisfactory level. Nanjing University International Accounting Task Force had on the meeting