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国内外相关学者的研究表明,可靠性、相关性、增量性、多元性以及及时性,是管理会计信息决策有效性最突出也是最重要的特征指标,因为这五个特征指标,能够切实为企业决策层提供有关决策方面的相关指导,从而为管理层做出正确企业经营抉择提供依据。本文综合国内外研究现状,在阐释会计分权和管理会计信息决策有效性概念的基础上,结合实际情况,将政府干预、市场竞争两个因素作为外部因素,将高管财务背景因素作为内部因素,探讨这三个因素对会计分权的影响程度,进而研究这三个内外部因素如何通过影响会计分权,从而影响管理会计信息决策有效性的程度。
Studies at home and abroad show that reliability, relevance, incrementality, diversity and timeliness are the most prominent and important characteristics of management accounting information decision-making effectiveness, because these five characteristics can effectively The corporate decision-making provides relevant guidance on decision-making and provides the basis for the management to make the correct choice of corporate management. Based on the research status both at home and abroad, on the basis of explaining the concept of accounting decentralization and the effectiveness of management accounting information decision-making, combined with the actual situation, this paper takes the two factors of government intervention and market competition as external factors and the executive background financial factors as internal factors , Explores the impact of these three factors on the decentralization of accounting, and then studies how these three internal and external factors affect the decentralization of accounting, thus affecting the effectiveness of management accounting information decision-making.