管理會計報告：地位、框架及其設計

本刊編輯部

如同財務報表之于財務會計，管理會計報告體系對管理會計的發展具有舉足輕重的作用。

那么管理會計報告體系的基本框架是什么？中國企業在管理會計報告體系探索方面積累了哪些經驗？CFO（總會計師）應該如何更好地設計管理會計報告？本期文章為您精彩解讀！

Management accounting report system plays a very important role in the Management accounting， just as financial statements play the very essential role in financial accounting theory and practice.

So， what is the basic framework of management accounting report system？ What experiences of management accounting report system could be referenced by Chinese enterprises？ As a top responsible person in company financial management， how does CFO to design their own management accounting report system？ The answers will be delivered in the following articles.