论会计信息与企业经营决策(论文11000字)
摘 要
随着信息时代和现代企业制度的不断发展，企业越来越离不开会计信息。会计信息作为会计重要的组成部分，人们对会计信息的研究和实践正在逐渐深入。这既是企业加强内部管理的需要，又是促进企业经营决策科学化的需要。本文详细地阐述了会计信息和经营决策的相关概念，并对会计信息和经营决策进行了研究，揭示了会计信息和经营决策两者之间的重要关系，并对企业如何提高会计信息质量、利用会计信息促进企业经营决策科学化提出了一些建议。
随着现代企业制度的发展，企业会计制度也在不断完善和发展，传统会计的职能已经发生了巨大的变化。当今会计已经不再仅仅只局限于事后核算了，而是还应该满足事前预测和事中控制的要求，现代会计逐渐向全能化、系统化方向发展了。会计信息作为企业经营决策的重要依据，企业对会计信息的需求将会越来越大，对会计信息的要求也会越来越高。会计信息是一种重要资源，是企业不可忽视的信息资源，如何有效利用会计信息是企业面对的一大问题，如何利用会计信息来促进企业经营决策科学化更是企业必须重视的一大难题。因此，对会计信息和经营决策的研究势在必行。
关键词： 会计信息，经营决策，会计政策，
On accounting information and enterprise management decision
ABSTRACT
With the continuous development of information age and modern enterprise system, more and more inseparable from the enterprise accounting information. Accounting information as an important part of accounting, the accounting information is gradually in-depth study and practice. This is both the need of the enterprise to strengthen internal management and promote the needs of the scientific enterprise management decision. This article in detail elaborates the related concepts of accounting information and business decisions, and studied the accounting information and management decision-making, reveals the important relationship between accounting information and business decisions, and how to improve the quality of accounting information to the enterprise, the use of accounting information to promote scientific enterprise management decision puts forward some Suggestions.
With the development of the modern enterprise system, the accounting systems of enterprises are developing and perfecting, the function of traditional accounting have great changes have taken place. Today, accounting is no longer just limited to the later accounting, but also should meet the requirements of beforehand and matter controls, modern accounting gradually to all-roundization, systematic direction. Accounting information as an important basis for business decisions, the enterprise demand for accounting information will be more and more big, also will be more and more high to the requirement of accounting information. Accounting information is an important resource, is the enterprise information resources can not be ignored, how to effectively use the accounting information is the enterprise to face a big problem, how to use accounting information to promote scientific enterprise management decision is ? enterprises must pay attention to
KEYWORDS：Accounting information, the management decision-making, the accounting policy
目 录
1 引言 1
1.1 选题背景 1
1.2 研究意义 1
1.3 研究现状 3
1.4 研究内容和研究方法 4
2 会计信息概述 5
2.1 会计信息的定义 5
2.2 会计信息的类型 5
2.3 会计信息的作用 5
3 经营决策概述 7
3.1 经营决策的定义 7
3.2 经营决策的类型 7
3.3 经营决策的重要性 7
4 会计信息与企业经营决策的关系 9
4.1 会计信息是企业经营决策的基础 9
4.2 会计信息贯穿企业经营决策的全过程 9
4.3 会计信息是企业经营决策的桥梁 10
4.4 会计信息影响企业经营决策 10
4.5 会计信息配合企业经营决策的实施 11
4.6 会计信息能够检验企业经营决策的效果 11
4.7 提高会计信息质量，服务企业经营决策 12
5 利用会计信息促进企业经营决策科学化 13
5.1 确保会计信息的质量 13
5.2 选择恰当的会计政策 13
5.3 加强企业的监督管理 14
5.4 加强企业的监督管理 14
5.5 提高企业会计人员的综合素质 15
5.6 提高企业决策者的综合素质 15
参考文献 16
后 记 17 |
