刍议管理会计信息质量特征  

On the Qualitative Characteristics of Management accounting information

作　　者：程德兴[1] 魏萍[1] 

机构地区：[1]长江大学管理学院,湖北荆州4342023

出　　处：《科技创业月刊》2006年第1期84-85,共2页Journal of Entrepreneurship in Science & Technology

摘　　要：现代企业会计由财务会计与管理会计两个子系统组成。财务会计信息质量特征是通过企业会计准则和会计制度的规定来体现的,管理会计信息质量特征则不受会计准则和会计制度的约束,只服从企业管理人员的需要,管理会计提供的信息应具备相关性、及时性、准确性、简明性、成本——效益平衡性等质量特征。The modern enterprise accounting are made of financial accounting and management accounting. The qualitative characteristics of financial accounting information is embodied by accounting standards for business enterprises and accounting system. The qualitative characteristics of management accounting information is not limited by accounting standards for business enterprises and accounting system which is submitted to manager of enterprise. The information offered by management accounting should have the following qualitative characteristics , relativity ,veracity ,simplicity,cost -benefit ect.

关 键 词：管理会计 信息 质量特征 

分 类 号：F230[经济管理—会计学]