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管理会计在我国,已经越来越为各界人士所注意、重视、研究和运用了。已经出了许多专著,其中大专教材就有三本。刊物上也登载了许多文章。但是,管理会计的对象问题却很少读到。仅有的一篇文章提出管理会计的对象是企业的“现金流”。而西方国家的有关书刊也不大讨论什么对象不对象的问题。据笔者所知,只有个别人谈及这个问题,他认为管理会计的对象是“价值差异”。这两种说法是否正确、恰当?本文试加讨论,并提出自己的看法。
Management accounting in our country, more and more people in all walks of life have been paid attention, attention, research and application of. There have been many monographs, of which there are three college textbooks. Publications also posted many articles. However, the object of management accounting is seldom read. The only article that proposed management accounting for the enterprise’s “cash flow.” However, the relevant books and periodicals in western countries do not discuss the issue of object disagreement. As far as I know, only a few individuals talk about this issue. He believes that the object of management accounting is “value difference.” Are these two statements correct and appropriate? This article tries to add discussion and put forward my own views.