一、开发管理型财务软件踯躅不前的原因近几年,管理型财务软件和决策支持型财务软件相对于核算型软件来说,发展比较缓慢,实际开发没有什么重大突破。笔者认为,核算型财务软件之所以发展迅速,很快被推广应用,主要是因为它是建立在会计复式记账的理论基础之上,采用的核算方法、核算程序包括对外提供会计报表的格式都有比较明确的规定。因此,核算型财务软件开发起来得心应手,满足了财会人员进行日常业务核算的需要。而管理型财务软件和决策支持型软件在实际开发中难度较大,主要原因是:①理论上对于“管理”这一概念尚含糊不清,对于以何种管理思想、管理理论为理论依据,无论是学术界还是软件行业一直没有形成一致的看法,而这关系到 First, the reasons for the development of management-oriented financial software stagnant In recent years, management-oriented financial software and decision-support financial software relative to accounting software, the development is relatively slow, there is no major breakthrough in the actual development. The author believes that the reason why accounting financial software is developing rapidly and is rapidly being promoted is mainly because it is based on the theoretical basis of accounting double entry accounting method adopted accounting procedures, including the format of accounting reports are provided There are more specific provisions. Therefore, accounting financial software developed handy, to meet the financial accounting staff need for routine business accounting. However, the main reason that management-oriented financial software and decision-support-based software are more difficult to develop in practice is that: ① The concept of “management” is still unclear in theory. For what kind of management thinking and management theory is a theory Basis, whether academia or the software industry has not formed a consistent view, which is related to