| 国有企业财务机制历史沿革与评述 |
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| 引用本文： | 康世瀛.国有企业财务机制历史沿革与评述[J].华东经济管理,2001,15(2):127-129. |
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| 作者姓名： | 康世瀛 |
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| 作者单位： | 重庆商学院,重庆400067 |
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| 摘 要： | 本文阐明了信息化时代管理会计在决策准则、决策主体和客体、决策信息利用，以及与信息技术相结合方面的问题和解决办法。并进一步阐明根据正确决策的四个过程建立管理会计决策支持系统的新型结构及其必要性。
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| 关 键 词： | 管理会计 决策准则 互联网 数据仓库 决策支持系统 |
| 收稿时间： | 3/3/2001 12:00:00 AM |
Some important problems of development of modem management accounting in the informationization times |
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| KANG Shi-ying,LIU Shu-rong.Some important problems of development of modem management accounting in the informationization times[J].East China Economic Management,2001,15(2):127-129. |
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| Authors: | KANG Shi-ying LIU Shu-rong |
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| Institution: | Chongqing Institute of Commerce, 400067, China |
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| Abstract: | This article expounds the existing problems and solutions of management accounting in decision principle,subject and object of decision, making use of decision information and its integration with information technology in the information times. concisely gives an account of establishment of dicision support system of management accounting and its necessity on the basis of correct decision making process |
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| Keywords: | management accounting decision principle: internet date warehouse decision support system |
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