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《广西会计》1991年第6期刊登涂和平同志的《试论会计决策职能》,1992年第1期又有夏昌宾同志的《也谈会计决策职能》。前者认为会计有决策职能,而后者认为会计无决策职能,会计的职能是反映和监督。二者的分歧产生的原因恐怕是对会计的概念有不同的理解。后者说会计最初是由生产职能的附带部分发展为独立的职能。这当然是对的。但都忽略了从传统会计(财务会计)中产生、发展了管理会计,而管理会计是有决策职能的。这里所指的决策还不意味进行经济活动的决定权。即如后者提出的7点决策内容,其中的关键择定方案,还不过是分析测算的结果,即一种信息。还得由企业的领导者来决定是否采用。
“Guangxi Accounting” in 1991 the sixth issue of Tu Heping published “on the accounting decision-making functions”, in 1992 the first one and Comrade Xia Changbin “talk about accounting decision-making functions.” The former believes that accounting has a decision-making function, while the latter considers that accounting does not have decision-making functions. The function of accounting is to reflect and supervise. The reason for the divergence between the two is probably a different understanding of the concept of accounting. The latter said accounting was originally developed as an independent function from an incidental part of the production function. This is of course right. However, all ignore the generation from the traditional accounting (financial accounting), the development of management accounting, and management accounting is a decision-making function. The decision referred to here does not imply the right to make economic decisions. That is, as the latter’s seven-point decision-making content, the key option is nothing more than the result of analysis and calculation, that is, a kind of information. It is up to the business leader to decide whether or not to adopt it.