管理会计报告：地位、框架及其设计

本刊编辑部

如同财务报表之于财务会计，管理会计报告体系对管理会计的发展具有举足轻重的作用。

那么管理会计报告体系的基本框架是什么？中国企业在管理会计报告体系探索方面积累了哪些经验？CFO（总会计师）应该如何更好地设计管理会计报告？本期文章为您精彩解读！

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.