《财务与会计》今年第1期发表了吴克烈同志《“管理会计”应正名为“决策会计”》的文章(以下简称“吴文”),我认为,尽管“管理会计”的概念尚有不当之处,但仍有一定的科学性。因此,我想就吴文所讲的三个方面谈一点不同看法。一、吴文首先认为,从管理会计的由来和发展看,一开始对财务会计和管理会计的区分就是不科学的,只要传统的财务会计还具有管理的职能,管理会计的概念就值得商榷。在这里,作者忽视了管理会计的真 In the first issue of this year, Finance and Accounting published Comrade Wu Kelie’s article entitled “Management Accounting”, which should be called “Decision Accounting” (hereinafter referred to as “Wu Wen”), and I think that although “ Management accounting ”concept is still inappropriate, but there is still some science. Therefore, I would like to make a different point of view on the three aspects mentioned by Wu Wen. First, Wu Wen first thought that, from the origin and development of management accounting, the distinction between financial accounting and management accounting is unscientific at first. As long as the traditional financial accounting also has the management function, the concept of management accounting is debatable. Here, the author ignores the truth of management accounting