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管理会计报告体系构建研究——以X商业银行为例 被引量:8

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摘要 由于全球化进程的不断加快,企业对管理会计信息提出了更高的要求。因此,一套全面科学的管理会计报告体系成为管理会计领域亟待研究和解决的问题。同时,信息化条件为管理会计报告的编制提供了坚实的基础。本文以平衡计分卡为理论依据,结合某商业银行的管理会计报告体系,就报告模式和体系构建进行了分析,并指出现有体系中的不足以及改进方向。
出处 《商业会计》 2014年第23期72-74,共3页 Commercial Accounting
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