摘要
会计是管理的工具。会计两大分支领域相关性弱化的问题至今依然存在甚至相当严重。管理会计因其与资本经营脱节、与业务脱节、对金融经济危机状态的适用性差等削弱了相关性,财务会计因其信息的失真、混淆、形式化和负相关等严重降低了相关性。提升会计的相关性,需要持续性的进行变革会计,并跨越财务会计与管理会计在认识上和机制上的鸿沟。
In spite of the instrumental role accounting plays in management practice,there is an ever-increasing concern of the weak relevance between financial accounting and management accounting.The poor adaptability of financial crisis and divorce from capital operation and business weakens relativity of management accounting.Distortion,confusion,formalization and inverse correlation of information reduces relativity of financial accounting.To promote relevance of account ing,it is indispensible to make durative accounting reform and overcome the cognitive and institutional chasm of financial accounting and management accounting.
出处
《会计研究》
CSSCI
北大核心
2012年第10期3-10,95,共8页
Accounting Research
