本文關(guān)鍵詞：財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的邊界討論　出處：《財(cái)務(wù)與會(huì)計(jì)》2015年04期 　論文類型：期刊論文

  更多相關(guān)文章： 管理會(huì)計(jì) 財(cái)務(wù)會(huì)計(jì) 時(shí)代學(xué) 業(yè)務(wù)性質(zhì) 雙兔 財(cái)務(wù)與會(huì)計(jì) 經(jīng)濟(jì)活動(dòng) 《木蘭辭》 企業(yè)經(jīng)濟(jì)業(yè)務(wù) 雄兔

【摘要】：正基于理論要求,財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)的本質(zhì)差異應(yīng)當(dāng)是確認(rèn)并計(jì)量到其信息系統(tǒng)中的經(jīng)濟(jì)業(yè)務(wù)性質(zhì)的不同,財(cái)務(wù)會(huì)計(jì)確認(rèn)并計(jì)量過(guò)去經(jīng)濟(jì)業(yè)務(wù)的經(jīng)濟(jì)信息,管理會(huì)計(jì)確認(rèn)并計(jì)量未來(lái)經(jīng)濟(jì)活動(dòng)的經(jīng)濟(jì)信息。自答應(yīng)《財(cái)務(wù)與會(huì)計(jì)》關(guān)于"怎樣理解管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的關(guān)系"的稿約后,我的腦海里就常出現(xiàn)學(xué)生時(shí)代學(xué)過(guò)的《木蘭辭》中的名句:"雄兔腳撲朔,雌兔眼迷離。雙兔傍地走,安能辨我是雄雌?"實(shí)際上,管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的邊界問(wèn)題與辨別兔子"雄雌"問(wèn)題有同樣的道理。我認(rèn)為,
[Abstract]:Based on the theoretical requirements, the essential difference between financial accounting and management accounting should be the recognition and measurement of the nature of economic business in its information system. Financial accounting recognizes and measures the economic information of the past economic business. Management accounting recognizes and measures the economic information of future economic activities. Since the agreement on "how to understand the relationship between Management Accounting and Financial Accounting". In my mind often came the famous phrase of "Mulan words", which I learned in my school days: "male rabbit feet flapping, female rabbit eyes blurred. Two rabbits walk side by side, and an Neng can tell me whether I am male or female?."... "in fact, the boundary between management accounting and financial accounting makes the same sense as identifying rabbits.
【作者單位】： 上海大學(xué)管理學(xué)院;
【分類號(hào)】：F234.3;F234.4
【正文快照】： 基于理論要求,財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)的本質(zhì)差異應(yīng)當(dāng)是確認(rèn)并計(jì)量到其信息系統(tǒng)中的經(jīng)濟(jì)業(yè)務(wù)性質(zhì)的不同,財(cái)務(wù)會(huì)計(jì)確認(rèn)并計(jì)量過(guò)去經(jīng)濟(jì)業(yè)務(wù)的經(jīng)濟(jì)信息,管理會(huì)計(jì)確認(rèn)并計(jì)量未來(lái)經(jīng)濟(jì)活動(dòng)的經(jīng)濟(jì)信息。 ·財(cái)務(wù)與會(huì)計(jì)自答應(yīng)《財(cái)務(wù)與會(huì)計(jì)》關(guān)于“怎樣理解管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的關(guān)系”的稿

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