论企业决策者对我国管理会计应用的影响机制

Influence of Business Decision-makers on China's Application of Management Accounting

企业管理决策者作为管理会计信息的主要使用者 ,对管理会计的应用有重大影响 ,为此 ,研究企业管理决策者对管理会计的应用影响机制很有理论价值。主要从三个方面讨论了企业管理决策者是如何影响管理会计应用的。

As the main users of the management accounting information, managers have a great influence on the management accounting application in enterprises. Therefore, it is of great theoretical significance to investigate the mechanism of the influence of managers on the application of management accounting. This paper discusses this topic in three aspects.