根据财政部《关于全面推进管理会计体系建设的指导意见》,全面推进管理会计体系建设成为我国政府和企业界会计管理工作的重要内容。笔者以管理会计报表体系为切入点,就如何搭建企业管理会计报表体系做尝试性探讨。一、管理会计报表体系的基础性作用管理会计信息系统需要通过管理会计报表的形式,将财务信息与非财务信 According to the Guiding Opinions of the Ministry of Finance on Promoting the Building of a Management Accounting System in an all-round way, the construction of a management accounting system in an all-round way has become an important part of the accounting management of the government and the business community in our country. The author takes the system of management accounting as the starting point, and tries to discuss how to set up the accounting system of enterprise management. First, the basic function of the management accounting report system Management accounting information system needs to manage accounting statements in the form of financial information and non-financial letter