摘要
从分析目前管理会计在理论研究和实际运用中存在的困惑入手，阐明建立管理会计理论体系的必要性。设想管理会计的理论体系由目标、信息质量特征、基本概念、运行程序和技术方法五个方面构成，并对构建理论体系的方法、制定机构等几个方面进行了尝试性的探讨，以求通过对管理会计理论体系的研究，使管理会计日趋规范。
To begin with ,this paper analyzes the difficulties in the theoretical research and the practical application of management accounting,and then it expounds the necessity of the constructing theoretical structure of management accounting.The article presumes that the theoretical structure consists of the objective,the character of the information quality,the basic concepts,movement procedures and the technological methods.It also tries to probe into the methods of constructing theoretical structure and the organization of formulating theoretical structure,so as to make management accounting standardized.
出处
《桂林电子工业学院学报》
1998年第2期65-68,共4页
Journal of Guilin Institute of Electronic Technology
关键词
管理会计
理论体系
会计
management accounting,theoretical structure,information,the character of information quality
