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会计决策职能是指会计在经济决策过程中所具有的功能。本文就会计决策职能的产生和发展,做一初步探讨。 1.在不讲经济效益的时期,会计没有决策职能。会计在最初仅是稽核功绩,起核算、反映作用,主要用于保管、分配和清理债务等。对如何通过采取措施做到少投入、多产出,提高经济效益,还没有纳入议事日程。因此,也就谈不上经济决策。 2.效益观念是会计决策职能产生的客观要求。经济效益是指社会再生产过程中劳动耗费同劳动所得的比较。要想提高效益,就必须权衡利弊得失,采取措施,制订出切实可行的行动方案。这也就是
Accounting decision-making function refers to the accounting in the economic decision-making process has the function. This article will make a preliminary discussion on the emergence and development of accounting decision-making functions. 1. In the absence of economic benefits, accounting does not have a decision-making function. Accounting was originally only audit performance, accounting, reflecting the role, mainly for custody, distribution and debt clean-up. How to do less by inputting measures, increasing output and raising economic efficiency has not yet been put on the agenda. Therefore, there is no economic decision. 2. The concept of benefit is an objective requirement arising from the accounting decision-making function. Economic efficiency refers to the comparison of labor cost and labor income in the process of social reproduction. To improve efficiency, we must weigh the pros and cons, take measures to formulate practical action plan. That’s it