一、改革的两条思路及其分析众所周知,传统的“经济活动分析”课程正面临新的经济环境的挑战,必须进行改革。但如何改,我们见到的主要有两条思路: 其一,主张改成“经营分析学”。认为传统的经济活动分析内容狭小,模式僵化,所以必须转轨变型。认为现代企业经济分析是贯穿于企业生产经营全过程之中的一项全面筹划经济效益的经营管理活动,它必须包括经营预测分析,经营决策分析,经营控制分析,经营效果分析等内容。其二,主张改成“会计分析学”。认为传统的“经济活动分析”其实是会计分析,但只有事后分析内容,因此改革必须增加会计预测分析、会计决策分析和会计控制分析等事前、事中分析的内容。上述两种主张的相同点都是强调要增加事前、事中分析内容,不同点在于:前者强调分析的对象是企业 First, the reform of the two ideas and their analysis As we all know, the traditional “economic activity analysis” curriculum is facing the challenges of the new economic environment, we must reform. But how to change, we see there are two main ideas: First, the idea changed to “Business Analysis.” They think that the analysis of traditional economic activities is small and the model is rigid, so we must change the course. It is considered that modern enterprise economic analysis is a comprehensive planning economic management operation throughout the whole process of enterprise production and management. It must include such contents as operation forecast analysis, operation decision analysis, operation control analysis and operation effect analysis. Second, the idea changed to “Accounting Analysis.” The traditional “economic activity analysis” is actually an accounting analysis, but only afterwards analyzes the content. Therefore, the reform must increase the antecedents and analyzes of the accounting forecast analysis, accounting decision analysis and accounting control analysis. The same point of the above two claims are stressed the need to increase prior analysis of things, the difference is that: the former emphasis on the analysis of the enterprise