THE IMPORTANCE OF ACCOUNTING INFORMATION IN MAKING MANAGE-RIAL DECISIONS

Abstract This paper will deeply discuss the construction mechanism of accounting information base, management strategy and its supporting role to enterprise decision-making, aiming at providing theoretical guidance and reference for enterprise managers. In modern enterprise management, accounting, as the core tool of enterprise decision information base, plays an increasingly prominent role. With the globalization of economy, the intensification of market competition and the rapid development of information technology, enterprises are faced with increasingly complex business environment and decision-making needs. Accounting information is not only a record of the financial status and operating results of an enterprise, but also an important basis for enterprise management and decision-making. Through the construction and management of efficient accounting information base, enterprises can better cope with market changes, optimize resource allocation, and improve decision-making efficiency.