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随着会计理论研究的发展和控制论在会计学科中的引入,会计控制的研究已引起了许多同志的注意,并发表了各种颇有见地的论文。但我认为大多数文章对于会计控制的论述仅限于控制论的方法论范畴,很少从会计控制的构成和性质方面加以讨论。而这一点,恰恰对于我们认识会计的性质与职能,研究建立合理的会计管理体制,推动会计学术研究,有着重要的意义。一控制是由某一个施控主体,根据预定的
With the development of accounting theory research and the introduction of cybernetics in the accounting discipline, the study of accounting control has attracted the attention of many comrades and published a variety of insightful papers. However, I think that most of the articles’ discussion of accounting control is limited to the methodological category of cybernetics. There is very little discussion about the composition and nature of accounting controls. This point, precisely for us to understand the nature and functions of accounting, study and establish a sound accounting management system, and promote academic research accounting, is of great significance. A control is controlled by a subject, according to a predetermined