尽管环境不确定性是一个普遍的社会问题,但是管理会计工作者认识与把握环境的不确定性能够提高管理会计在指导企业实践与创造中的价值,从而建立一个管理会计信息系统收集具有实用价值的信息,以供企业管理者对会计信息有更深刻的认识。 Although environmental uncertainty is a common social problem, the management accounting workers’ awareness and grasp of the uncertainty of the environment can improve the value of management accounting in guiding the practice and creation of enterprises, so as to establish a management accounting information system to collect practical value Information for business managers have a more profound understanding of accounting information.