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自从杨纪琬、阎达五两教授提出会计管理概念之后,旷日持久的财务与会计之争,进而转到了财务管理与会计管理之争中来。人们从各自不同的理论观点出发,对财务管理与会计管理作了不少有见地的说明,给人不少有益的启示。但笔者不禁要问:这种论争与会计管理本身有何关系?对发展会计管理理论本身有何裨益?在这里讨论的会计管理概念是否与杨阎两教授所说的会计管理概念在内涵上、外延上相一致?就目前争论中所发表的文章和目前自己的理解能力。
Since Yang Jiyu and Yan Da Wu-shu proposed the concept of accounting management, the protracted debate over finance and accounting has shifted to the battle between financial management and accounting management. From different theoretical perspectives, people made a lot of insightful explanations on financial management and accounting management, giving a lot of useful enlightenment. However, I can not but ask: what is the relationship between this debate and accounting management? What is the benefit of developing the theory of accounting management? Whether the concept of accounting management discussed here is similar to the conception of accounting management put forward by Professor Yang Yanzhong, Extensions coincide? Articles published in the current controversy and current own comprehension.