管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)信息特征比較

本文共計(jì)7頁，5728字；

摘要：西方發(fā)達(dá)國家及國際會(huì)計(jì)準(zhǔn)則委員會(huì)都非常重視財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)概念框架的研究，并已建立了各自的財(cái)務(wù)會(huì)計(jì)概念框架體系。我國于1992年發(fā)布的《企業(yè)會(huì)計(jì)準(zhǔn)則》，部分地充當(dāng)了財(cái)務(wù)會(huì)計(jì)概念框架的角色，曾發(fā)揮了極其重要的作用。隨著客觀經(jīng)濟(jì)環(huán)境的發(fā)展變化，借鑒西方的研究成果，建立我國的財(cái)務(wù)會(huì)計(jì)概念框架體系，并以此取代《企業(yè)會(huì)計(jì)準(zhǔn)則》，已是大勢(shì)所趨。
關(guān)鍵詞：財(cái)務(wù)會(huì)計(jì)，會(huì)計(jì)管理，概念框架，會(huì)計(jì)準(zhǔn)則
　Abstract： Western developed countries and the International Accounting Standards Committee attaches great importance to the conceptual framework of financial accounting and management accounting research, and has established a conceptual framework for their financial accounting system. China in 1992 published "enterprise accounting principles," partly as a conceptual framework for financial accounting role has played a very important role. With the objective of economic development and changes in the environment, the results of research on the West, a conceptual framework for our financial accounting system, and replace them with the "enterprise accounting principles," is the trend of the times.
目錄：
一． 概論
二、財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的本質(zhì)區(qū)別
三、財(cái)務(wù)會(huì)計(jì)區(qū)別于管理會(huì)計(jì)的主要特點(diǎn)
四、正確認(rèn)識(shí)財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)本質(zhì)區(qū)別的意義
五．管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)信息質(zhì)量特征比較
1.相關(guān)性
2.準(zhǔn)確性
參考文獻(xiàn)
部分參考文獻(xiàn)：
［１］李心合?關(guān)于制定中國財(cái)務(wù)會(huì)計(jì)概念結(jié)構(gòu)的若干問題［Ｊ］?會(huì)計(jì)研究?1996
［２］陳國輝等?論我國財(cái)務(wù)會(huì)計(jì)概念框架的構(gòu)建［Ｊ］?財(cái)經(jīng)問題研究?1998
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　　[4]邱　寒：《會(huì)計(jì)軟件設(shè)計(jì)如何適應(yīng)現(xiàn)代審計(jì)的要求》，載《會(huì)計(jì)研究》1998年第4期。

　　[5]葛家澍：《迎接21世紀(jì)密切關(guān)注國內(nèi)外財(cái)務(wù)會(huì)計(jì)的新動(dòng)向》，載《會(huì)計(jì)研究》1999年第1期