科学是一个完整的概念体系,但科学的发展会打破概念体系赖以建立的基本假定,假定的变化引起科学理论结构的变化,引起概念的修正和重新组合。会计科学亦是如此,会计学的发展不能不引起人们对原有会计学诸概念(逻辑学意义的概念)的批判性思考。现今会计的基本假定是财务会计发展的产物。当会计以财务会计为主时,我们可以说这些假定是整个会计的假定。当代会计学的发展,产生了一门多学科互相渗透的新学科——管理会计,无论是在目的和任务上,还是在技术方法上,它都与财务会计大相径庭。它的服务对象是企业的管理部门,主要任务是为企业决策与计划提供信息,在方法上灵活多样,不受会计制度和公认会计原则的制约。因此,管理会计的理论体系应与财 Science is a complete conceptual system, but the development of science will break the basic assumptions on which the conceptual system is based. Changes in assumptions lead to changes in the structure of scientific theories, causing the concept to be revised and recombined. The same is true of accounting science. The development of accounting cannot but arouse people’s critical thinking about the concepts of accounting (logical concepts). The basic assumption of accounting today is the product of the development of financial accounting. When accounting is dominated by financial accounting, we can say that these assumptions are the assumptions of the entire accounting. The development of contemporary accounting has produced a new multi-discipline infiltrating discipline - management accounting, which is different from financial accounting both in terms of purpose and tasks, and in technical methods. Its service target is the management department of the enterprise. Its main task is to provide information for enterprise decision-making and planning, and it is flexible and diversified in terms of methods. It is not subject to accounting systems and generally accepted accounting principles. Therefore, the theoretical system of management accounting should