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一、会计参与决策的现状会计具有参与决策的职能一般是没有什么异议的。从国外会计来看,在第二次世界大战后,已经成为一个独立的职能,在企业生产和经营、投资等活动中发挥着重大作用。我国在1980年的全国会计年会上,也曾提出会计具有参与生产经营决策的职能。但是,这一职能尚未发挥应有的作用,会计参与决策的地位也还没有真正确立。首先,从理论研究方面来看。几年来会计参与决策的理论探索没有产生实质性的突破,理论研究大都处于引进、介绍阶段;基础理论比较薄弱,还没有形成理论体系;应用研究更
First, the status quo accounting accounting decision-making Participants in the decision-making functions generally have no objection. From foreign accounting point of view, after World War II, has become an independent function, in the production and management, investment and other activities play a major role. At the national accounting annual meeting in 1980, our country also proposed that accounting should have the function of participating in decision-making in production and operation. However, this function has not yet played its due role, and the position of accounting in decision-making has not yet been established. First, from the theoretical point of view. In the past few years, the theoretical exploration of accounting’s participation in decision-making did not make a substantive breakthrough. Most of the theoretical researches are in the stage of introduction and introduction. The basic theory is relatively weak and no theoretical system has been formed yet.