试论管理会计报告理论基础及相关概念

Discussion on the Theoretical Basis and Related Concepts of Management Accounting Report

近年来管理会计在我国企业广泛应用,如何设计一套满足自身经营发展需要的管理会计报告成为企业的迫切需要,论文介绍了国内外管理会计报告研究文献综述,从而提出了管理会计报告体系的基本特征,希望能为企业建立全面管理会计报告体系提供参考。

In recent years,management accounting is widly applied in China's enterprises,how to design a suit of management accounting report meeting their own business development become an urgent need of the enterprises,this paper introduces the domestic and foreign literature review of the research on management accounting report,and puts forward the basic characteristics of management accounting report system,hoping to provide a reference for the establishment of a comprehensive management accounting report system of enterprise.