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从系统论的观点看,现代会计管理系统是一个介于外部输入和向外输出之间的转换系统,它是由多种相互联系和制约的要素(主要是会计管理观念、会计管理的客体、会计管理方法与手段,以及组织结构和运行机制等)组成的,是一个具有相机抉择行为能力和不断地与外部环境进行物质、能量交换的能动机体。现代会计的这一特征,决定了会计行为既是会计系统内部机制结构刺激的函数,又是外部环境刺激的函数,是两种刺激相互制约、相互作用和影响的结果。因此,根据心
From the system theory point of view, modern accounting management system is a conversion system between external input and output, it is a variety of interrelated and constrained elements (mainly accounting management concepts, accounting management object, Accounting management methods and means, as well as the organizational structure and operating mechanism, etc.), is a motivated body that has the ability to choose the camera and continuously exchange material and energy with the external environment. This characteristic of modern accounting determines that accounting behavior is not only a function of structural stimulus but also a stimulus of external environment, which is the result of mutual restraint, interaction and influence between two stimuli. So, according to heart