管理会计报告类型若干问题探讨

Issues Regarding Types of Management Accounting Reports

管理会计是基于提升管理效率与经济效益目标，通过利用相关信息，有机融合财务与业务活动，在单位规划、决策、控制和评价等方面发挥重要作用的管理活动。管理会计报告是单位管理会计机构及其人员履行职能的工作成果主要表现形式，单位管理会计职能机构及其人员应根据履行管理会计工作岗位职责的工作成果，向单位各层次管理层出具恰当类型的管理会计报告，为单位各层次管理层优化决策和完善经营管理提供决策支持。本文拟就管理会计报告类型若干问题作一探讨。

Management accounting, aiming at improving management efficiency and economic returns, is a kind of management activities that could play an important role in planning, decision-making, control and evaluation by integrating financial and business activities on basis of relevant information. Management accounting reports display the outcome of activities carried out by the management accounting function and its personnel in organizations. The management accounting function and its personnel should, based on their achievements in performing their management accounting responsibilities, submit appropriate management accounting reports to management personnel at various levels in their organizations and provide decision-making support in decision optimization and better management to the management personnel. This article aims to discuss various issues related to types of management accounting reports.