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笔者认为,谈会计控制问题,有必要首先明确一下什么是控制以及实现控制所必须的条件。所谓控制,就是施控主体对受控客体的一种能动作用,这种作用使得受控客体根据施控主体的目标而动作,并最终达到施控主体的预定目标。而要完成控制这种作用,则必须具备三个基本条件,即:(1)施控主体必须能确立对受控客体的控制标准;(2)施控主体必须能得到表示受控客体实际结果与标准结果间差异的信息;(3)施控主体必须有可能采取措施来纠正受控客体的实际结果与目标结果间的不利差异。这三个基本条件,对于控制来讲,是环环相扣,紧密相联的。没有控制标准,就失去了控制的目标,也就不会存在衡量实际结果的根据;没
The author believes that when it comes to accounting control, it is necessary to first clarify what is necessary to control and achieve control. The so-called control is a kind of action of the controlling subject on the controlled object. This kind of effect makes the controlled object act according to the target of the control subject, and finally achieves the intended goal of the controlling subject. To control this role, it must have three basic conditions, namely: (1) the controlling entity must be able to establish the control standard for the controlled object; (2) the controlling entity must be able to obtain the actual result of the controlled object. (3) The controlling entity must be able to take measures to correct the unfavorable differences between the actual result and the target result of the controlled object. These three basic conditions, for control purposes, are interlocking and closely linked. Without a control standard, the goal of control is lost and there is no basis for measuring actual results; no