러시아ㆍ유라시아

This study is intended to survey the relations between the accounting environment of company and the uses of accounting information in Mongol company. There were 25 questions in the questionnaire about the company's accounting environment, the uses of accounting information. The object was 100 Mongol companies chosen by convenience sampling. The statistical analyzing method was used the frequency analysis and crosstabulation analysis. The former was designed to know the reality about the accounting environment and the uses of accounting information of Mongol company. And the latter was designed to test the hypothesis.

Research results were as follows. Mongol companies were appeared differently to use the accounting information for management decision making according to the sales, employee numbers, accounting education, the budgeting and business planning, management evaluation, costing, fund management, expenses and tax management.

In conclusion, research findings suggest that Mongol companies should be used more the accounting information for the rational decision making. It needs to educate more professionals to the accounting system and the use of accounting information. Also it is considered to be proper for realities to improve the accounting management method in Mongol company.

This study can't reflect a nationwide opinions since the object of survey was 60 Mongol companies in Mongo. That of the big Companies in other regions will be analyzed, including the collection of many and various opinions. In future, it will be practise more theoretical and empirical studies.