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“会计性质”,即明确会计到底是什么性质的工作。对于这一命题主要有三种主张:一是认为会计是管理经济必不可少的工具;二是认为会计不仅仅是管理经济的一种工具,它本身就是一项管理活动,是经济管理的重要组成部分;三是认为会计是一种经济信息系统,是一个为管理经济提供数据和情报的系统。这三种主张,人们分别称为“工具论”、“管理活动论”和“信息系统论”。目前,占主导地位的看法是“管理活动论”,在会计书刊上
“Accounting nature”, that is, the nature of the accounting clearly what kind of work. There are mainly three kinds of propositions for this proposition: one is that accounting is an indispensable tool to manage the economy; the other is that accounting is not just a tool to manage the economy; it is itself a management activity and an important component of economic management Part; third is that accounting is an economic information system, is a system for the management of economic data and intelligence. These three kinds of propositions are called “tool theory”, “management activity theory” and “information system theory” respectively. At present, the dominant view is the “management activity theory” in accounting books