Research on the Construction of Management Accounting Reporting Framework of Strategic Resources
The new economy has changed the environment and way of value creation.Strategic resources such as intangible resources and intelligent capital have become the key driving factors of enterprise value creation.Financial report is an important information carrier,but it still adheres to the rules,invariable,resulting in the deterioration of the usefulness of accounting information.This paper summarizes the representative framework of management accounting reporting,analyzes the conceptual framework of strategic resources,and builds the management accounting reporting system based on strategic resources.The new framework aims to ease the contradiction of the accounting rules between the new economy and the old economy era,provide stakeholders with decision-making information,optimize the allocation of resources,and promote the sustainable development of enterprises.
new economyaccounting information usefulnessstrategic resourcesmanagement accounting reporting framework
万方数据
维普
