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现代会计有两个主要分支——财务会计与管理会计。“决策有用性”是现代会计的核心功能,而管理会计对“决策有用性”的贡献度其实并不低于财务会计。主要体现在:一是对“两类市场”(资本市场和商品市场)的决策作用方面。财务会计对于资本市场中的投资者和债权人识别和判断企业整体财务及运营状态,并据此进行投资或信贷决策具有重要意义,但对企业经营管理者参与商品市场的业务决策而
There are two main branches of modern accounting - financial accounting and management accounting. “Decision usefulness ” is the core function of modern accounting, and the contribution of management accounting to “decision usefulness ” is not less than the financial accounting. Mainly reflected in: First, the “two types of market” (capital markets and commodity markets) the role of policy-making. Financial accounting for investors and creditors in capital markets to identify and judge the overall financial and operational status of enterprises and make investment or credit decisions based on it is of great significance, but for business managers to participate in the business decisions of the commodity market and