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会计经常被视作一个枯燥的,技术性很强的学科,更多地追求准确性而不是相关性。但是,正像现在在庞大的组织中的实践那样,会计根本不枯燥也不过于强调技术,财务计算是大多数组织决策活动中的重要组成部分。财务人员经常在相互竞争的项目、业务单元和部门之间对稀缺资源(如人和钱)进行分配。追求业绩的压力是公司生命中的一个普遍特点,这通常都通过财务结果的受托责任来证明。事实上,事业的成败取决于管理者业绩与
Accounting is often seen as a boring, highly technical discipline, more focused on accuracy than on relevance. However, just as in the practice of large organizations nowadays, accounting is neither boring nor too technical at all, and financial calculations are an important part of decision-making in most organizations. Finance staff often allocate scarce resources (such as people and money) between competing projects, business units and departments. The pressure to pursue performance is a common feature of the company’s life, which is usually evidenced by the fiduciary responsibility of financial results. In fact, the success or failure of a business depends on the manager’s performance