论管理会计的信息质量特征

管理会计和财务会计两门会计学科在服务对象上具有较大的差别,但是,作为会计系统的两个分支,管理会计与财务会计所提供的信息在很多方面具有相同的质量特征;而作为具有不同目的和服务对象的会计分系统,两者所提供的信息的质量特征又存在很大的差异。本文就管理会计与财务会计信息质量特征中差别较大的方面作一分析研究。

On the Characthristics of Information on Management Accounting

In terms of object of service there are many differences between management accounting and financial accounting,the two accounting subjects.But,as the two branches of accounting system,financial accounting and management accounting provide accounting information which has the same quality features in many aspects;while as the two subdivided accounting systems which have different purposes and objects of service,It is the quality features of the accounting information which they provide that have many more differences.This article has analysed and researched the main different aspects of the accounting information's quality features between management accounting and financial accounting.