夏昌宾同志在《广西会计》1992年第1期发表了《也谈会计“决策职能”——兼与涂和平同志商榷》一文(以下简称“夏文”,读后获益非浅。但对“会计没有决策职能”的观点不敢苛同,并提出笔者的肤浅看法,藉以商榷。一、决策内容与决策程序。正如“夏文”所表述的那样,决策是为实现某一目标而作出的决定和对策。“夏文”接着写到,“决策内容包括:1、 Comrade Xia Changbin published a speech entitled “Discussing Accounting Decision-making Functions” in the first issue of “Guangxi Accounting” in 1992-and discussing it with Comrade Tu Heping (hereinafter referred to as “Xia Wen” Accounting does not have a decision-making function, “the point of view dare not agree, and put forward the author’s superficial view, to be discussed. First, the decision-making content and decision-making process .As the” Xia Wen “stated that the decision is made to achieve a certain goal Decisions and Countermeasures. ”Xia Wen“ went on to write, ”The decision-making content includes: 1,