随着近年来“会计管理活动论”的流行,理论界对会计职能的概括不断扩展,实有言过其实之处。发展下去,必将给会计理论建设带来不利的影响。本文拟就其中会计决策一说,略述管见。会计的本质是一个信息系统,只具备服务职能。目前有一种流行观点,认为财务会计是履行反映职能的,而管理会计则是覆行决策控制职能的。甚至有人提出,管理会计应更名为决策会计。这些,都未免矢之偏颇。其实,无论是财务会计,还是管理会计,都是一个信息系统,只不过其侧重点略有不同罢了。从方法上看,财务会计主要是提供历史信息,而管理会计主要提供未来信息。从程序上看,都是从信息的输入,到加工处理变换,到信 With the popularity of “accounting management activity theory” in recent years, the general extension of the accounting function in theorists has been exaggerated. If the development continues, it will surely bring adverse effects on the construction of accounting theory. This article intends to account for one of the accounting policy, an overview of management. The nature of accounting is an information system, with only service functions. At present there is a popular view that financial accounting is to perform the function of reflection, and management accounting is to override the decision-making control functions. Some even suggested that management accounting should be renamed decision accounting. These are inevitably bias. In fact, whether it is financial accounting, or management accounting, are an information system, but its emphasis is slightly different Bale. Methodologically, financial accounting mainly provides historical information, while management accounting provides mainly future information. From a procedural point of view, all from the input of information, processing transformation, to the letter