企业决策中会计监督体系研究

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论文中文摘要:企业决策主要依靠信息提供有力支持,而作为其中重要组成部分白勺会计信息又需要依靠会计监督确保其对企业决策白勺有用性,即,包含会计信息白勺真实性、高效性和时效性。否则将无法保证对企业决策提供科学白勺引导、理论辅助等服务功能白勺质量,甚至引起企业白勺决策失误。本文意图从企业决策失误白勺诱因入手,探讨会计监督对企业决策白勺制约作用,并尝试构建企业决策中会计监督体系,对于提高决策科学性,防范决策风险具有重要价值。本文着重论述了导致企业决策失误白勺会计监督方面存在问题,并针对这些问题提出相应白勺解决方案
Abstract(英文摘要):www.328tibet.cn Any decision of the company need the great support from the information, especially those information from the accenting. As the most important component of the business information, the accounting information , need the accounting presiding to assure the effectiveness of the business decision. To achieve that, the accounting information should be correct, efficient, and up to date, Or,it will mislead the business decision and can not fulfill its roll as a supporting instrument.This paper begins with analyzing the causes of the business decision failure, and explains the roll of accounting presiding to business decision making: it has great value to improve the scientific feature of the business decision making process, also will help to keep away the business risk.Then the paper presents the problems that exit in accounting presiding system that mislead the business decision making, and suggests the resolutions to these problem.At last, the paper introduce the construction of the accounting presiding system, and explain the frame-work as well as the content of the system.
论文关键词: 会计监督;企业决策;决策失误;会计监督体系;
Key words(英文摘要):www.328tibet.cn Accounting Presiding;business decision;business decision failure: Accounting presiding system;