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自从1980年一些会计理论工作者提出“会计管理”这个概念,并建议在实际会计工作中使用以来,学术界对财务管理与会计管理之间的关系讨论颇多,大有随着会计理论的发展,“财务管理有被会计管理取代的‘危险’”。笔者作为一个具体工作者,对此问题进行了一些粗浅的思考.特提出以求指正。一、“会计管理”的内容捉摸不定.提出会计管理的学者并不否认财务活动的客观存在.只是认
Since 1980, when some accounting theoreticians proposed the concept of “accounting management” and suggested that they should be used in practical accounting work, the academic circles discussed the relationship between financial management and accounting management quite a lot, and with the accounting theory The development of financial management has been replaced by accounting management ’dangerous’. As a concrete worker, the author made some superficial thoughts on this issue. First, the content of “accounting management” is unpredictable. The scholars who put forward accounting management do not deny the objective existence of financial activities.