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要建立《会计管理》,作为这一门学科的体系,我们认为应该研究和解决如下七个方面的内容: 一、会计是经济理理的重要组成部分:说明传统的会计概念和科学的会计概念的联系和区别;说明历史和现实的实践证明会计是一种管理活动;说明马克思、列宁已有教导。二、会计管理理论和企业现代管理理论的联系:说明系统论、信息论、控制论和会计管理理论的联系;说明会计管理是整个企业管理系统中的一个分系统。
To establish “accounting management”, as a system of this discipline, we think it is necessary to study and solve the following seven aspects: First, accounting is an important part of economic rationale: explain the traditional accounting concepts and scientific accounting concepts The connection between history and reality shows that accounting is a kind of management activity. It shows that Marx and Lenin have already taught. Second, the relationship between accounting management theory and modern management theory: the relationship between system theory, information theory, cybernetics and accounting management theory; that accounting management is a subsystem of the entire enterprise management system.