摘要
对会计管理活动论进行了回顾和重述,对其未来研究进行了展望。回顾杨纪琬和阎达五两位教授1980年首次提出"会计管理"概念,该概念后来在与其他学术流派的思想争鸣中,逐渐发展形成会计管理活动论,对于提升会计管理水平和推动我国会计理论建设发挥了积极作用。依据会计管理活动论,未来会计基础理论建设应溯本追源和有全局观,应重视会计的本质和社会属性,从"财务报表列报框架"逐渐转向与内部管理和企业发展并重的格局,建议重视会计信息的内部决策有用性和建立内部管理报告的定期披露制度。
The paper makes a systematic review and restatement on the Accounting Management Theory and looks into the prospect of future research. In 1980, professor Yang and professor Yan initially proposed the creative concept of Accounting Management. After that, the Accounting Management Theory came into being during the contention with other academic schools, and played an important role on enhancing the economic performance through accounting management activities and the construction of the accounting theories of China. According to the Accounting Management Theory, the future development of the accounting fundamental theories should trace to the origin and have an overall conceptual framework, and the present status of framework for the preparation of financial statements should gradually transform to the pattern in which internal management and enterprise development are both emphasized.
出处
《上海立信会计学院学报》
北大核心
2011年第6期48-55,共8页
Journal of Shanghai Lixin University of Commerce
基金
中国博士后科学基金项目(2011M500194)
关键词
会计基础理论
会计管理活动论
会计管理
accounting fundamental theories
accounting management theory
accounting management
