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一、名词解释1.管理会计:管理会计主要是通过一系列的专门方法,利用财务会计等有关资料,进行整理、加工和分析,提供内部管理信息,据以对企业经济活动进行规划、控制、评价的一整套会计处理系统。2.相关性原则:是指管理会计所提供的信息有助于决策者把各种备选方案有效地区别开来,使他们能够在决策时选择某一方案而放弃另一方案,或者有助于控制者确认当前或未来所可能产生的行动差异,使他们能够施加有效果、有效益、及时的调节行为。3.可靠性原则:是指管理会计信息应能如实表述所要反映的内容,即不偏不倚地表述经济活动的过程和结果,避免倾向于预定的结果,尽量减少主观性。
I. Explanation of Terms 1. Management Accounting: Management accounting is mainly through a series of specialized methods, the use of financial accounting and other relevant information, collation, processing and analysis, provide internal management information, according to the economic activities of enterprises planning, control, Evaluation of a set of accounting system. 2. The principle of relevance: It refers to the information provided by management accounting that helps policymakers to effectively differentiate between alternatives so that they can choose one option at the time of decision-making to abandon another or assist Identify possible differences in actions that controllers may have in the present or in the future so that they can exert effective, effective and timely regulatory actions. 3. The principle of reliability: refers to the management accounting information should be able to accurately describe the content to be reflected, that is, the process and the result of economic activities impartially, to avoid the tendency of the intended results, to minimize the subjectivity.