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管理会计是多种学科相互渗透的综合体,它的形成和发展,大大丰富了会计学科的内容,丰富了会计的职能,从而使会计的作用不再局限于对生产过程的如实反映,单纯地提供信息,而且进一步发展为利用这些信息来预测经济前景,参与经济决策,规划未来,并对日常经济活动进行考核与控制,以便以较少的耗费,取得最佳经济效益。正因为如此,本文想就如何结合我国国情,创建中国式管理会计谈一些浅见。
Management accounting is a multi-disciplinary integrated body. Its formation and development have greatly enriched the contents of the accounting discipline and enriched the functions of accounting so that the role of accounting is no longer confined to the true reflection of the production process. Simply Provide information, and further develop to use this information to predict economic prospects, participate in economic decision-making, plan for the future, and assess and control the daily economic activities in order to achieve the best economic benefits with less cost. Because of this, this article wants to talk about how to combine China’s national conditions and create Chinese-style management accounting.