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管理会计实质上是一种会计信息系统,主要为企业提供有效的经营管理信息,提高企业的价值。在分析管理会计中,主要是从两大方面讨论,一是横向管理,二是纵向管理。随着社会经济的发展,企业环境的变化使得管理会计的边界进一步的拓展,目前,管理会计的边界向着动态方向发展,即由原来的相对固定到现在的不确定,边界模糊,但是会计管理的本质没有发生根本性的变化。通过对管理会计的分析,可以预测管理会计未来的发展方向,它将是以提高企业价值为核心,并且形成一个与众不同的、综合性强的、全新的信息系统。
Management accounting is essentially an accounting information system, mainly for enterprises to provide effective management information, improve the value of the enterprise. In the analysis of management accounting, mainly from two major aspects of discussion, first, horizontal management, and second, vertical management. With the development of society and economy, the changes of business environment make the border of management accounting further expand. At present, the boundary of management accounting is moving towards the dynamic direction, that is, from the relatively fixed to the present uncertainty, the boundary is fuzzy, but the accounting management The essence has not changed fundamentally. Through the analysis of management accounting, management accounting can predict the future direction of development, it will be to enhance the value of enterprises as the core, and the formation of a distinctive, comprehensive, new information system.