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企业内部报告体系框架研究——基于管理控制视角
Authors
廖舒华
陈菡
Publication date
20 March 2018
Publisher
'Weed Science Society'
Doi
Cite
Abstract
为应对内外部环境的动态变化,企业需要建立完善的信息反馈机制,从而建立保证组织目标实现的管理控制程序。本文以管理控制理论作为逻辑起点,从会计学的本质(信息系统)论述内部报告体系的理论价值;在此基础上,阐述内部报告体系的构建目标和原则,并以系统论观点将内部报告体系从数据指标体系、管理分析工具、内部报告文件和管理控制体系四个层次内容展开,探讨企业内部报告体系的构建框架。教育部人文社会科学重点研究基地重大项目“大数据环境下财务报告分析框架的重构与应用”(项目编号:15JJD630011)阶段性研究成
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Last time updated on 10/06/2020