| 浅谈管理会计信息的质量特征 |
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| 引用本文： | 范娟. 浅谈管理会计信息的质量特征[J]. 企业技术开发, 2007, 26(8): 59-60 |
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| 作者姓名： | 范娟 |
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| 作者单位： | 陕西铁路工程职业技术学院,陕西渭南714000 |
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| 摘 要： | 管理会计是会计学的一个重要分支学科,是市场经济的产物。文章对管理会计信息的质量特征作了探讨,对其相关性、准确性、及时性、一贯性、客观性、灵活性、简明性和成本效益—平衡性作了阐述。
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| 关 键 词： | 管理会计 会计信息 质量特征 |
| 文章编号： | 1006-8937（2007）08-0059-02 |
| 修稿时间： | 2007-03-28 |
Shallowly discusssing on the quality characteristic of management accounting information |
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| FAN Juan. Shallowly discusssing on the quality characteristic of management accounting information[J]. Technological Development of Enterprise, 2007, 26(8): 59-60 |
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| Authors: | FAN Juan |
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| Affiliation: | Shanxi Railway Engineering Polytechnic, Weinan, Shanxi 714000, China |
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| Abstract: | Management accounting is an important branch discipline of accounting, is the product of the market economy. This article discussed the quality characteristic of management accounting information, mainly on its relevance, the accuracy, timeliness, consistency, objectivity, the flexibilitity, conciseness and the cost benefit-balanced state. |
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| Keywords: | management accounting accounting information quality characteristic |
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