论文部分内容阅读
八十年代以来,我国会计界在会计本质问题的认识上出现了两大学派,即“管理活动论”和“信息系统论”。十年来,两大学派分庭抗礼,成为会计理论界关注的焦点。由于会计的本质决定着会计的性质、职能等,因而对会计本质的不同认识又导致了对其他理论问题认识上的分歧。下面笔者就“二论”在主要理论问题上的认识作一对比分析,以便读者对“二论”的基本思想有一个较全面的了解。不当或错误之处,望广大读者批评指正。 1、关于会计的本质。“管理活动论”认为,“会计这一社会现象属于管理范畴,是人的一种管理活
Since the 1980s, two major schools of thought have emerged in the accounting circles in China, namely, “management activity theory” and “information system theory.” Over the past decade, the two schools fought against each other and became the focus of the accounting theory community. Because the nature of accounting determines the nature and functions of accounting, different understandings of the nature of accounting lead to disagreements on other theoretical issues. In the following, the author makes a comparative analysis on the understanding of the “two theories” on major theoretical issues so that the readers have a more complete understanding of the basic ideas of the “second theory.” Improper or wrong place, hope the majority of readers critique. 1, on the nature of accounting. “Management activity theory” that "the social phenomenon of accounting belong to the management category, is a kind of management of human live