本文關(guān)鍵詞：淺談基于利益相關(guān)者的財(cái)務(wù)會(huì)計(jì)報(bào)告與管理會(huì)計(jì)報(bào)告融合　出處：《中國(guó)市場(chǎng)》2016年44期 　論文類型：期刊論文

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【摘要】：財(cái)務(wù)會(huì)計(jì)報(bào)告主要是給外部使用者提供能夠決策信息而使用的,擁有規(guī)范的體系,而管理會(huì)計(jì)報(bào)告主要是為內(nèi)部管理者做管理企業(yè)和做未來的決策計(jì)劃而使用,這種財(cái)務(wù)會(huì)計(jì)報(bào)告對(duì)外、管理會(huì)計(jì)報(bào)告對(duì)內(nèi)的模式不僅浪費(fèi)時(shí)間和人力資源,也已經(jīng)不能適應(yīng)企業(yè)的發(fā)展,探索將兩種會(huì)計(jì)報(bào)告進(jìn)行融合,發(fā)揮其最優(yōu)的職能才是當(dāng)今會(huì)計(jì)發(fā)展的必然趨勢(shì)。文章分析了財(cái)務(wù)會(huì)計(jì)報(bào)告和管理會(huì)計(jì)報(bào)告的現(xiàn)狀,并對(duì)二者融合提供一些初步的意見。
[Abstract]:The financial accounting report is mainly to external users can provide decision information and use, has a standardized system, and the management accounting report is mainly for the internal management of enterprises and managers do make future decisions and plans, the financial and accounting reports, accounting reports on foreign management mode is not only a waste of time and human resources, also has been unable to adapt to the development of enterprises, will explore the fusion of two kinds of accounting report, its optimal function is the inevitable trend of the contemporary development of accounting. This paper analyzes the current situation of financial accounting report and management accounting report, and provides some preliminary opinions on the integration of the two.
【作者單位】： 萊茵技術(shù)-商檢(青島)有限公司財(cái)務(wù)部;
【分類號(hào)】：F234.3;F234.4
【正文快照】： 隨著知識(shí)經(jīng)濟(jì)時(shí)代的到來,企業(yè)內(nèi)外部財(cái)務(wù)環(huán)境變化,現(xiàn)行的財(cái)務(wù)會(huì)計(jì)報(bào)告因其側(cè)重于歷史數(shù)據(jù)的總結(jié),使得管理者很難利用其作出未來企業(yè)發(fā)展的決策分析,缺乏前瞻性和預(yù)測(cè)性的消息,也很難預(yù)測(cè)到未來的經(jīng)營(yíng)風(fēng)險(xiǎn)。管理會(huì)計(jì)報(bào)告可以彌補(bǔ)財(cái)務(wù)會(huì)計(jì)報(bào)告的缺陷,但管理會(huì)計(jì)報(bào)告缺少理論依據(jù)，

本文編號(hào)：1341714