基于相关性的企业预算信息体系分析

The Analysis of Enterprise Budget Information System Based on Relevance

相关性是会计信息决策有用性的体现,在相关性的驱动下,预算信息的披露成为一种趋势。但是,目前的企业预算中普遍存在预算信息相关性不足的现象。因此,出于决策有用的需要,应当采取措施,提高预算信息的相关性。

Relevance is shown when accounting information is useful in making economic decisions. Driven by the relevance, the disclosure of budget information becomes a trend. At present, however, there is a general phenomenon that budget information is lacking of relevance in enterprise budgets. Due to the demand of usefulness in decision-making, we should take measures to improve the relevance of budget information.