Internal Reporting System Based On Management Accounting Research

Facing on the trend of economic globalization and integration of market, development and competition become two principal topics which are enterprises to face with. Therefore, the contemporary corporations have already got into the management periods that take strategy as a guideline. In order to keep vantage position in the international, domestic and district competition, how to use the information to carry on decision and how to guide the information to participate the management, they put forward a new topic to the manager of the business enterprise. For this reason, many corporations take advantage of inside management to strengthen the core competitiveness. They also depend on the scientific decision and the fast market reflection to decline cost and enhance profitability. The whole carrier of circulation is based on the requirement of information.Currently, accounting information systems (AIS) are divided into two branches. One is outward of the finance accounting system, and another is inside of the management accounting system. The different interpreting results are called finance report and management report. The finance report provides information to the exterior stakeholders, such as investors, creditors, and public shares. So, it is called external report. However, management report is called internal report, which emphasize on the reflection of business enterprise before-the-event, in-the-event and after-the-event information. At the same time, it provides finance and non-finance information to the business enterprise management. Be subjected to the method and means, the exterior report can not satisfy the special demand of management in the proper time and space. The organization of enterprises needs kinds of information, which consist in monetization and non-monetization data. Not only need has information been done, but also need the information on behalf of the future matter. Obviously, the limitations of external report make enterprise managers pay attention to the internal report. It is a view that "related information should be provided to the related person in due course", which clearly reflected the special strategic position of internal report. Theoretical research was adopted in the article. According to the contents of management accounting—forecast and decision accounting, program and control accounting, and responsibility accounting, set up an internal report system. As a complete internal report, it should include the forecast and decision internal report, the program and control internal report, cost center internal report, profits center internal report and investment center internal report.The text altogether divides into four parts:The first part is the beginning of the article. Firstly, it introduced the textual source from theoretical significance and utility value. Secondly, the writer compiled and classified the existing conditions about management accounting and internal report at home and aboard. On the basis of this, the existing problems of internal report system are proposed. At last, the writer pointed out briefly the article research goal and frame.The second part emphasized to interpret a series of foundation theories, including the basic contents of management accounting and internal report. The purpose of writer accounted for the meanings of management accounting. On the grounds of the contents, it indicated some reasons why management accounting need to report. After understanding the above theories, we can find the relationship between management accounting and internal report.The third part based on the basic contents of management accounting, concretely set up the internal report system. It is the corpus part of full text. The research including: the design principle and idea, the system foundation of internal report and the concrete contents.The fourth part is the textual conclusion, the writer gave a general review of the full text, and pointed out the innovations and limitations to the article. It paved the way for the following research.