Research On The Decision Usefulness Of Management Accounting Information Under The Accounting Decentralization

As is well known, "the more the economy develops, the more important accounting is". China is in a crucial period of economic transition, the traditional financial accounting development has been improved nearly perfect, while the importance of management accounting is being more prominent. Today we are in an era of rapidly changing economic situation, traditional extensive management mode of enterprises in China have been difficult to adapt to the new competitive environment. We are working to "made in China" international image to change to "created in China". We need to shift from traditional, low-efficiency, rough management style to a more efficient, more granular management mode. "The focus of management is the operation, and the focus of operation is the decision-making". The objective of enterprises is the realization of profit maximization, and the role of management accounting is to provide useful information to help the managers of the enterprise to make the best decisions, the key is management accounting can provide effective decision-making information. Synthesizes the domestic and foreign scholar’s research present situation, management accounting information can be divided into the following several aspects:Relevance, timeliness, reliability, diversity, increment. Management accounting information which contains the five characteristics may be able to provide a guideline for the management level to the decision-making.Enterprise management accounting information demand, a problem had to face is to establish accounting and management information system is to take "centralized" or "decentralized", is accounting separation of powers. Currently domestic academic accounting concept of decentralization is no final judgment, for the time being to reduce the scope of this article to corporate financial management, namely the separation of powers of traditional financial accounting and management accounting between modern. The ultimate goal of accounting information system of decentralized management is through decentralization of accounting information system, the central accounting information system in the financial sector and the traditional modern management accounting department in equal shares, in order to stimulate the management accountant in order to establish the appropriate management as the center accounting information systems, improve management decision usefulness of accounting information, thus helping management to improve management efficiency, more efficient and accurate distribution of resources to respond rapidly to changing market conditions. So accounting decentralization really can achieve these goals? One focus of this study is the impact of decentralization on accounting management accounting information in decision-making effectiveness.An effective management accounting information decision can not simply rely on the leadership of "a racking our brains" to make a decision, will have to match each other and the internal and external environmental factors. Thus the study of Chinese management accounting, it can not break away from China’s institutional background, business environment and other factors. And foreign literature research findings, this paper chose to market competition, government intervention as the external situational factors, the senior financial background as an internal situational factors, studies the impact of the three accounting separation of powers, and thus the effective management of Accounting Information The extent of the impact.This chapter on the basis of the above analysis and empirical chapters theory, the paper summarizes the main findings, described in this article total external situational factors, internal relations accounting decentralization and management accountant information between decision-making effectiveness. Recalling the article as a whole, made worthy of the future direction of research and related fields shortcomings of this study and propose feasible suggestions.