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受国家教委委托,由武汉大学、复旦大学等九所综合大学合编,并由孔样祯教授主编的《会计管理学》一书,最近已由武汉大学出版社出版。纵观全书,感到作者在力求探索会计学科改革,使之适合经济改革时期对会计学科的要求上,确实下了一番功夫。全书从理论上对会计范畴赋予了更丰富的内涵,通篇文字结构分为四部分,既系统、又重点地表述了会计学科的内容。该书有以下三个特点。一、以提高经济效益为红线提高经济效益是我国经济发展的战略思想,也是经济发展的根本出路。作为会计学科的内在本质是与提高经济效益紧密相关的。作者在全书的编写中,无一不是围绕这一中心思想而展开议题的。明确地归纳会计管理就是对投入和产出、占用和实现的计算、对
Entrusted by the State Education Commission, compiled by nine universities such as Wuhan University and Fudan University, and edited by Professor Kong Zaizhen, Accounting Management has been recently published by Wuhan University Press. Throughout the book, I feel that the author sought to explore the reform of the accounting discipline, making it suitable for the economic reform of the accounting discipline requirements, indeed under a lot of effort. The book theoretically gives a more rich connotation to the accounting category. The whole text structure is divided into four parts, which not only systematically but also emphatically expounds the content of the accounting discipline. The book has the following three characteristics. I. Improving Economic Benefits for the Red Line The enhancement of economic efficiency is the strategic thinking of China’s economic development and the fundamental way out for economic development. As the intrinsic nature of the accounting discipline is closely related to improving economic efficiency. The author in the preparation of the book, all around this central idea and start the topic. Clearly summarize accounting management is the calculation of input and output, occupation and realization, right