会计管理,是我国会计理论界提出的一个新观点。几年来,围绕着这一论点展开了广泛的讨论。许多同志从不同的角度,对会计管理的实质、对象、职能等问题提出了许多不同的看法。这种讨论对进一步提高我国会计理论水平,无疑是十分有益的。但是,在讨论过程中也反映出一些问题,大家普遍对会计管理的含义认识模糊,有些甚至混淆了会计与“会计管理”两者的关系,分不清两者的区别,因而影响了会计管理中其他一些概念(如会计管理的本质、对象、职能等)的讨论和研究。根据我对会计管理的理解和认识,我的看法是,会计管理应该是对会计的再管理。其理由有下列两个方面。第一,会计本身是一项管理工作,它需 Accounting management is a new view put forward by the accounting theory circles in our country. In the past few years, there has been extensive discussion on this issue. Many comrades put forward many different opinions on issues such as the essence, objects and functions of accounting management from different perspectives. This kind of discussion is undoubtedly very beneficial to further raising the level of China’s accounting theory. However, during the discussion, some problems were also reflected. Generally, people generally have a vague understanding of the meaning of accounting management. Some even confuse the relationship between accounting and “accounting management”, fail to distinguish the two and thus affect accounting management In some other concepts (such as the nature of accounting management, objects, functions, etc.) of the discussion and research. According to my understanding and understanding of accounting management, my opinion is that accounting management should be the re-management of accounting. The reasons for the following two aspects. First, accounting itself is a management task, it needs