理论上,会计相关性体现为财务会计相关性与管理会计相关性,财务会计相关性在财务报告中得到了体现,但是管理会计相关性却一直没有得到足够的重视,构建提高管理会计相关性的内部报告理论与体系框架成为促进会计相关性的全面发展的重要一环。实践中,企业内部经营管理人员迫切需要与管理当局的决策相联系的、有关内部决策、控制、评价、沟通所需要的各种信息,建立完善的内部报告系统。因此,构建内 In theory, the correlation between financial accounting is reflected in the relevance of financial accounting and management accounting, financial accounting relatedness reflected in the financial report, but management accounting has not been paid enough attention to the relevance of building management accounting to improve the relevance The internal reporting theory and system framework have become an important part of promoting the all-round development of accounting relevance. In practice, the internal managers of enterprises urgently need to be related to the decision-making of management authorities, and they need to establish various internal information, decision-making, control, evaluation and communication, and establish a sound internal reporting system. So build inside