在明确了决策问题是属于管理会计研究对象之后,接下来我们有必要进一步讨论管理会计中所不可缺少的资料乃至信息问题。美国会计学会(AAA)所著《基本会计理论(ASOBAT)》一书中,提出了关于评价潜在的会计信息时所采用的一些标准。下面列举本书中有关会计信息标准的一些观点,并以此为依据来进一步讨论会计信息的标准问题,这也许是一种研究问题最恰当的逻辑方法吧! After it is clear that the decision-making problem belongs to the study object of management accounting, then we need to further discuss the indispensable information and even information problems in management accounting. In the book Basic Accounting Theory (ASOBAT) by the American Accounting Association (AAA), some criteria for evaluating potential accounting information are presented. The following list some of the book’s accounting information standards point of view, and as a basis for further discussion of accounting information standards, which may be a logical problem of the most appropriate study of the problem!