The Research On Modern Enterprise Management Accounting Report System Construction And Application

With the development of society and economy, computer and network information provides sufficient technology for management accounting report system, and lay a foundation for the management and accounting report system's practical application. Today's market competition is unusually fierce. From the accounting reports perspective, the financial accounting reports mainly contain financial position, operating results and cash flows, and do not include management information, the quantity of information is limited. It is hard to meet information demand of manager, especially the important manager, while management accounting reports can solve this problem. It is important to establish management accounting reports on perfect enterprise management and maintaining enterprise high efficiency. The business environment is changing, the enterprise is inseparable from the timely and effective decision information. Managers need is real-time decision-making information, the financial accounting reports provide information later, therefore, management accounting report system can compensate this problem. In the same time, constructing management accounting report system is good for integration of internal resources and sharing in fresh vitality.Based on the related theories as a foundation, such as economics, management and accounting, constructing the management accounting report system, combining with the relevant enterprises, ensure both writing theory value and practical significance of this thesis. This thesis include five parts:The first part is the introduction. This research mainly discusses some basic problems, including selection of study motive, theoretic value and practical value, research methods and ideas and main content and the literature review. Review review and comb the management accounting report system research at home and abroad, and find problems existing in the current research, obtained enlightenment and reference.The second part is basic theory of modern enterprise management accounting report system. Mainly discusses related theory of management accounting and theoretical basis, subject, target,classification and function of management accounting reports. Point the defects of current management accounting report system and construct management accounting report system framework, which lay theoretical basis for the below.The third part is current situation and cause analysis of management accounting report system. Mainly introduce the problems and relevant analysis of current management accounting report system.The fourth part is the construction of modern enterprise management accounting report system. This is the key part of this paper. According to the design principles and ideas, constructing and developing the modern enterprise management accounting report system, including the construc-tion of budget report, decision control reports and responsibility assessment report.The fifth part is application of management accounting report system in the enterprise. This part take enterprise as an example, verify feasibility of management accounting report system in practice. Highlight the value of reconstruct management accounting report system through the contrast of before and after reconstruction of management accounting report system.This thesis mainly adopts the normative research method, and combinates with case study, combining theory with investigation. On the basis of previous researches, from the perspective of the management accounting, try to make innovation from the following aspects:First, constructing the management accounting reports theoretical system. In the information times submit an important proposition of management accounting report, on the basis of current research achievements, combinating with management accounting report targets,take application value and academic innovation as the guidance, filling management accounting report theory and system limitations of the study.Second, the innovation of the management accounting report framework, designing management accounting report content system and form system, which will have a profound impact on the basic theory of management accounting, constructing enterprise organizations levels of management accounting report.