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本文作者认为:由杨纪琬、阎达五两教授提出的“会汁管理”概念,比较准确地表达了会计的本质属性;同时还认为:传统提法上的“军队会计”,实际上一直在行使处理数据、提供信息、掌握动态、进行控制、分析效果、参与决策等管理职能,因此亦应称为“军队会计管理”。军队会计管理的实质是一种军事经济信息管理,其特征是运用连续、综合的会计信息实现军事经济活动的全面管理和控制。既然是一种有目的的管理和控制活动,必然存在着研究主体(如人)对研究(或控制)对象实施影响的方式和规律,这就是本文将要研究的
The author of this paper believes that the concept of “social juice management” proposed by Professors Yang Jichen and Yan Daowu more accurately expresses the essential attributes of accounting; at the same time, he also believes that “military accounting” on the traditional formulation has actually been used. The management functions such as processing data, providing information, grasping dynamics, controlling, analyzing results, and participating in decision-making, should also be referred to as “military accounting management.” The essence of military accounting management is a kind of military economic information management. It is characterized by the use of continuous and comprehensive accounting information to achieve overall management and control of military economic activities. Since it is a purposeful management and control activity, there must be ways and rules that the research subject (such as man) exerts influence on the research (or control) object. This is what this article will study.