摘要
本文阐明了信息化时代管理会计在决策准则、决策主体和客体、决策信息利用，以及与信息技术相结合方面的问题和解决办法。并进一步阐明根据正确决策的四个过程建立管理会计决策支持系统的新型结构及其必要性。
This article expounds the existing problems and solutions of management accounting in decision principle,subject and object of decision, making use of decision information and its integration with information technology in the information times. concisely gives an account of establishment of dicision support system of management accounting and its necessity on the basis of correct decision making process
出处
《华东经济管理》
2001年第2期127-129,共3页
East China Economic Management
