一、管理会计的目标李曙亮:管理会计的目标从属于企业目标,企业是以盈利为目的的法人组织,企业的根本目标是盈利或增加价值,管理会计的目标就是为企业盈利或增加价值服务。舒雅:也许管理会计最终的目标是为企业盈利或增值服务,但我认为其日常功能更多的是监控,像把快出轨的火车拉入正轨一样。管理会计应该根据管理的需求建立起财务相关数据的模型。汪伦:管理会计应盯住企业目标,强化监管功能,控制风险。管理会计需 First, the objectives of management accounting Li Shuliang: the objective of management accounting subordinate to the business goals, corporate profits for the purpose of corporate organizations, the fundamental goal of the enterprise is to profit or increase value, management accounting goal is to corporate profits or increase value services. Shuya: Perhaps the ultimate goal of management accounting is to serve corporate profits or value-added services, but I think its daily function is more about monitoring, like pulling a derailed train on track. Management accounting should be based on the needs of management to establish a model of financial-related data. Wang Lun: Management accounting should focus on business goals, strengthen regulatory functions, control risks. Management accounting needs