管理会计核心报表初探
发布时间：2018-10-13 19:12
【摘要】：正管理会计发展至今,明显的不足之处有两个:一是缺乏体系感;二是"去会计化"趋势,往往过于强调非财务数据而形同于一般管理业务。究其原因,就是人们未能和财务会计一样,有一整套财务报表作为会计系统运行目标,即没有常态性的运作系统来持续地发挥作用。公司高层管理的任务,不外乎是要"在短期内赚钱"和"确保长期
[Abstract]:There are two obvious deficiencies in the development of management accounting up to now: one is the lack of system sense, the other is the trend of "deaccounting", which tends to emphasize non-financial data too much and is similar to general management business. The reason is that people are unable to have a whole set of financial statements as the operating goal of accounting system, that is, there is no normal operating system to continue to play a role. The task of top management is to "make money in the short term" and "to ensure the long term"
【作者单位】： 厦门大学;
【分类号】：F234.3
，
本文编号：2269638
[Abstract]:There are two obvious deficiencies in the development of management accounting up to now: one is the lack of system sense, the other is the trend of "deaccounting", which tends to emphasize non-financial data too much and is similar to general management business. The reason is that people are unable to have a whole set of financial statements as the operating goal of accounting system, that is, there is no normal operating system to continue to play a role. The task of top management is to "make money in the short term" and "to ensure the long term"
【作者单位】： 厦门大学;
【分类号】：F234.3
，
本文编号：2269638
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