一、会计是否具有决策职能存在两种观点 对会计职能的认识,会计界传统的看法:一是反映(核算);二是控制(监督)。近年来,随着管理会计的兴起,决策会计的问世,会计界的一些有识之士纷纷认为,在新形势下应赋予会计决策职能。但一些持传统的会计 First, whether accounting has a decision-making function There are two views on the accounting function of the traditional view of the accounting profession: First, reflect (accounting); Second, control (supervision). In recent years, with the rise of management accounting and the advent of decision accounting, some people of insight in the accounting field all think that the decision-making function of accounting should be given under the new situation. But some hold traditional accounting