"The more development of the economy, the more important of the accounting" is a Chinese accounting profession maxim It represents the people's general recognition for the value of accounting work, especially in to..."The more development of the economy, the more important of the accounting" is a Chinese accounting profession maxim It represents the people's general recognition for the value of accounting work, especially in today's economic globalization.As an universal business language, accounting' s significance is more popular. However, the "accounting" tend to focus more on the financial accounting and ignore the management accounting. Indeed, compared to the development of financial accounting, management accounting' s development is lagging behind. But this does not mean that management accounting is not important. Management accounting uses related information to reconcile the financial and business activities, and plays an important role in decision-making and performance evaluation,as well as in the enterprise budget.展开更多
文摘"The more development of the economy, the more important of the accounting" is a Chinese accounting profession maxim It represents the people's general recognition for the value of accounting work, especially in today's economic globalization.As an universal business language, accounting' s significance is more popular. However, the "accounting" tend to focus more on the financial accounting and ignore the management accounting. Indeed, compared to the development of financial accounting, management accounting' s development is lagging behind. But this does not mean that management accounting is not important. Management accounting uses related information to reconcile the financial and business activities, and plays an important role in decision-making and performance evaluation,as well as in the enterprise budget.