长期来有关讨论把会计管理定义为“以价值运动为对象的管理活动”,笔者以为,这是一种狭义和片面的理解,它只注重表象而忽视了实质,是一种重财轻物的思想。事实上价值管理不可能排斥对使用价值的管理。因此,笔者以为,只有把会计管理的性质定义为价值管理和使用价值管理的统一才是正 For a long time the discussion discussed the definition of accounting management as “the management activity based on the value movement”. The author thinks that this is a narrow and unilateral understanding. It only focuses on the appearance but ignores the essence. It is a kind of heavy duty thought. In fact, value management can not exclude the management of use value. Therefore, I believe that only the nature of accounting management is defined as the unity of value management and value management