任何一种科学的方法都应有正确的理论为指导,并建立在一定的理论基础之上。作为“过程控制和观念总结”的会计,发挥会计管理职能、完成会计管理任务的会计管理方法,也应有自己的科学基础。本文拟就社 Any kind of scientific method should be guided by the correct theory and based on a certain theoretical basis. As an accounting of “process control and concept summary”, it is also necessary to have its own scientific foundation to play an accounting management function and accomplish the accounting management method of accounting management tasks. This article to society