决策会计学是一门保证实现会计决策科学化的新兴学科。它是以研究制定会计决策的科学理论依据和应用科学方法来计算、分析、比较和评价并选择最优的决策方案,提供给各级领导作出科学决策的学科。决策会计学涉及许多领域,它的研究必然同许多学科互相联系。因此,有关学科的一些用论观点和研究方法也成了决策会计学的理论基础和组成部分。当前,决策会计学所研究的基本理论和方法主要有: Decision-making accounting is a new discipline that ensures the scientific realization of accounting decisions. It calculates, analyzes, compares and evaluates and chooses the best decision-making plan based on the scientific theoretical basis and applied scientific method of studying and formulating accounting decision-making, and provides it to the leaders who make scientific decisions at all levels. Decision-making accounting involves many areas, its research must be related to many disciplines. Therefore, some theoretical views and research methods about disciplines also become the theoretical basis and part of decision-making accounting. At present, the basic theories and methods of decision accounting study mainly include: