管理会计信息对企业内、外部关系人的有用性分析(Analysis of the usefulness of management accounting information to internal and external stakeholders).doc
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管理会计信息对企业内、外部关系人的有用性分析(Analysis of the usefulness of management accounting information to internal and external stakeholders)
管理会计信息对企业内、外部关系人的有用性分析(Analysis of the usefulness of management accounting information to internal and external stakeholders)
The usefulness of management accounting information to internal and external stakeholders in an enterprise
Analysis
Summary: throughout the history of accounting, accounting has been recorded from the simple matters, and report to the owner
The stage of management performance evolves to provide useful decision-making letters to stakeholders both inside and outside the organization
Interest. The objective of accounting is also extended from reporting accountability to optimizing allocation of resources. And make a meeting
In order to provide effective information to internal and external decision-makers, it is necessary to fully understand management accounting information
This is the starting point of the establishment of management accounting information system.
Key words: management accounting information, internal and external relations, human usefulness
The construction of enterprise informatization has become a breakthrough to promote the innovation and upgrading of Chinese enterprises, and to improve the management water of enterprises
Ping, the establishment of a modern enterprise system, and enhance market competitiveness, improve economic efficiency and other aspects of the reality and
Far-reaching significance. Management accounting information, as an important part of enterprise informatization construction, will certainly be in the social economy
Play a key role in economic development. Management accounting, also called internal accounting for reporting, has long been recognized by people
The information provided for management accounting is only useful to the enterprise and ignores its external usefulness
The significance of management accounting information is analyzed comprehensively from two angles of internal and external relations
It can benefit the construction of enterprise accounting information.
I. Analysis of the usefu
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