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关于会计决策职能及其与财务决策的关系问题,目前已有许多争论。有的认为会计不具有决策职能;有的认为会计决策的真实含义是对会计方法的选择(即对会计处理及报告的原则和程序等的决策);还有的认为会计决策包括财务决策,或财务决策包括会计决策,等等对于这些争论,在此想综述一下我们的观点,以此抛砖引玉,并恳求赐教。1、对于会计是否具有决策职能这一问题,理论上见仁见智是可以的,并提出了许多理
There have been many controversies over the role of accounting decision-making functions and their relationship with financial decisions. Some people think that accounting does not have a decision-making function; some believe that the true meaning of accounting decisions is the choice of accounting methods (that is, accounting and reporting principles and procedures, etc.); others believe that accounting decisions include financial decisions, or Financial decisions include accounting decisions, etc. For these arguments, we would like to summarize our views in order to start a discussion and ask for enlightenment. 1, the question of whether accounting has a decision-making function, in theory, a matter of opinion is possible, and made a lot of management