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会计是一种管理活动,还是一个以提供财务信息为主的经济信息系统?这是八十年代我国会计学界关于会计本质争论的两种代表性看法。很多人认为这两种观点非此即彼,水火不相容。这一认识阻碍了我国会计理论的发展。笔者认为,这两种观点是可以得到统一的。从管理的对象看,管理的对象是经济信息,而会计管理的对象主要表现为财务信息。会计管理正是通过以财务信息为主的经济信息的流动。并依据财务信息进行决策,计划控制来进行管理,没有以财
Is accounting an administrative activity or an economic information system based on the provision of financial information? This is the two representative views of accounting circles in China in the 1980s about the nature of accounting. Many people think that these two kinds of views are either one or the other, incompatible. This understanding hindered the development of accounting theory in our country. The author believes that these two views can be unified. From the management of the object, the object of management is economic information, while the object of accounting management mainly for the financial information. Accounting management is precisely through the flow of economic information-based financial information. And based on financial information for decision-making, plan control to manage, there is no money