浅谈管理会计信息的质量特征

Shallowly discusssing on the quality characteristic of management accounting information

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。

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.