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上文我们提及了管理会计报告体系,那么管理会计报告体系的内涵是什么?管理会计报告体系在管理会计发展中处于什么样的地位?它在管理会计发展和企业运营中起什么样的作用?一、管理会计报告的内涵和外延从国内的研究现状来看,管理会计报告还没有一个官方的统一定义,有学者认为管理会计报告是企业内部为满足董事会、管理者及员工决策与控制的需要而编制的反映企业经营管理状况和经营成果的书面文件。从企业的内部经营管理需求上来
We mentioned above, the management accounting report system, then what is the connotation of the management accounting report system? What kind of position does the management accounting report system play in the development of management accounting and what role does it play in the management accounting development and enterprise operation? First, the connotation and denotation of the management accounting report From the domestic research status quo, the management accounting report does not have an official definition of a unified, some scholars believe that the management accounting report is the enterprise interior to meet the board of directors, managers and staff decision-making and control Written documents reflecting the business operation and management conditions and operating results that need to be prepared. From the business needs of the internal management up