The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one important branch of accounting(the other important branch is financial accounting), some of its characters should be closely connected with accounting. On the other hand, managers need managerial accounting information for enterprise operation(especially for internal management control) decisions, so, managerial accounting should also be in accordance with the enterprise's operation and its management control. Therefore, combined with the existed research of accounting(especially financial accounting research) and for the development requirement of Chinese enterprises, this paper will mainly discuss the relation between accounting objectives and managerial accounting's system and put forward an idea of constructing an applicable reporting system of managerial accounting based on the operation mode in Chinese modern enterprises. This study will develop the accounting reports research(including external reports and internal reports) both in the field of theory and that of practice.
展开▼
机译:两岸四地累犯制度比较研究——兼论中国内地累犯制度一体化之构想 =Comparative Study on Recidivism System in Hong Kong, Macao, Taiwan and China: Concurrently Discuss the Conception of Recidivism System Integration in Mainland China
机译:Cornache di Bioetica 2008:Fatti,person,Interprtazioni in Italia e Nel mondo(Bioethics accounts 2008:Facts,persons,Interpretations in Italy and the World)。