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《广西会计》1991第6期刊登了涂和平同志《试论会计决策职能》一文(下称“涂文”),看后很有启发,但对其会计具有决策职能这一观点有些不同看法。考虑到会计理论是协调一致的整套理论,本文将从一些基本概念出发来讨论会计有关决策职能问题。一、关于决策决策一词,一般指为达到某一目标或目的而作
In the sixth issue of Guangxi Accounting 1991, Comrade Tu Heping published an article entitled “Trial Discussion on Accounting Decision-making Functions” (hereinafter referred to as “Tu Wen”), which was very enlightening after reading it. However, his view on the accounting decision-making function was somewhat different. Taking into account the accounting theory is a coherent set of theories, this article will proceed from some basic concepts to discuss accounting issues related to decision-making functions. First, on the decision-making decision, generally refers to achieve a certain goal or purpose