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会计核算和会计监督作为会计的两大基本职能,早已被会计界普遍认可。但会计是否具有决策职能,理论界却众说纷纭,一部分人认为会计具有决策职能;但也有不少同志发表文章认为会计不具有决策职能。那么,会计到底有没有决策职能呢?我们认为,会计的决策职能不容否定!为此针对部分对会计具有决策职能持否定态度同志的一些观点,从以下几个方面阐述管见。
Accounting and accounting supervision as two basic functions of accounting, accounting profession has long been generally recognized. However, whether accounting has a decision-making function, however, there are divergent opinions among theorists but some people think that accounting has a decision-making function; however, many comrades also argue that accounting does not have a decision-making function. So, accounting in the end there is no decision-making function? We think that accounting decision-making functions can not be denied! To this end for some of the decision-making functions of accounting with a negative attitude comrades point of view, from the following aspects of management.