Construction Of The Modern Management Accounting Report System

This thesis proceeds with necessity of establishing the report system of management accounting, around why and how and what kind of report system of management accounting to structure.The whole thesis divides into four parts altogether. Part I, proceeding with necessity of establishing the report system of management accounting, the author made a general survey about the development of management accounting of American-European and the current research situation of the report system of management accounting in our country, and then further analyze the existing problems which lie in the report system of management accounting. Based on above, the author put forward the research thought and framework of the thesis.Part II, setting out from studying the information system of management accounting, the author explained the service objects of management accounting which is divided into levels, and put forward that there are different demands for accounting information with different administrative levels. In addition, through applying the comparative analytical method to analyze the characteristic of management accounting report, the diversity and the dependence between management accounting report and financial accounting report, the author has established the basis to structure the accounting report system which is geared to the enterprise's manager by go to further analyzed the necessity that the management accounting report should be combined with financial accounting report. Based on above, the thinking framework of the management accounting report as follows: according to the dividing function of the predicting, making policy, controlling and evaluating of management accounting. And two kinds of accounting report system are established, one is directed to different responsibility center which emphasizes in controlling and evaluating, another is geared to manager directly which emphasizes in predicting and making policy.Part III, through analyzing the business characteristic of responsibility centers with four different levels which consist of cost center, income center, profit center and investment center, the author set up separately a series of the mainly examining index system, and described the establishment of the performance reports in one by one, and then the structure of the accounting report system of the responsibility centers is set up.Part IV, beginning with probing into the attention points of enterprise'sadministrator, through analyzing the business security, the financial risk, the earning capacity and the sustainable development ability of enterprise which are especially paid more attention to by the administrators in enterprise, the author set up three kinds of index which consist of the security, the earning capacity and the growth ability of enterprise, thus the structure of accounting report system which is geared to the needs of enterprise's administrator is accomplished.