《广西会计》1990年第8期发表了刘洪兴、樊清玉同志《试论会计决策与财务决策》一文。文中有些观点似乎还有深入探讨之必要。既然作者恳求赐教,遂不自量力,就此略述管见。〈一〉该文认为会计有决策职能。笔者不敢苟同。该文提出的理由有两条:一是会计在实际中是否有决策的必要,这条理由显然是不成立 “Guangxi Accounting” in 1990 eighth issue of Liu Hongxing, Comrade Fan Qingyu “on accounting and financial decision-making decision,” a text. Some of the views in this article seem to be necessary for further discussion. Since the author begged to enlighten me, I was not self-sufficient. <1> This article considers that accounting has a decision-making function. I do not agree. There are two reasons why this article puts forward: First, whether accounting actually needs decision-making or not, this reason is apparently untenable