| 会计目标与管理会计报告系统创新 |
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| 引用本文： | 张先治.会计目标与管理会计报告系统创新[J].上海立信会计学院学报,2008,22(3):9-13. |
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| 作者姓名： | 张先治 |
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| 作者单位： | 东北财经大学,辽宁大连,116025 |
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| 摘 要： | 会计报告是为实现会计目标而设计的会计信息报告系统。管理会计作为现代会计的一个分支,管理会计目标与管理会计报告设计理应符合会计目标和会计报告设计的要求。会计报告应包括对外报告(财务会计报告)和对内报告(管理会计报告)。从会计目标与会计报告的总体要求出发,着重探讨了管理会计目标与管理会计报告的设计,建立了管理会计报告的四大系统,完善了会计报告体系。
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| 关 键 词： | 会计目标 会计相关性 会计报告 管理会计报告 |
Accounting Objectives and Innovation of Management Accounting Report Systems |
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| ZHANG Xian-zhi.Accounting Objectives and Innovation of Management Accounting Report Systems[J].Journal of Shanghai Lixin University of Commerce,2008,22(3):9-13. |
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| Authors: | ZHANG Xian-zhi |
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| Abstract: | Accounting report is part of accounting information system designed for realizing accounting objectives.Management accounting is a branch of acconnting,whose objectives and report design should satisfy those of acconnting.The accounting report includes financial reports(or financial accounting report) and internal reports(management accounting report).This paper studies relationship between accounting objectives and accounting reports firstly;and then discusses the objective and design of management accounting;finally establishes management accounting report systems. |
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| Keywords: | accounting objective accounting relatives accounting report management accounting report |
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