【摘要】：正管理會(huì)計(jì)發(fā)展至今,明顯的不足之處有兩個(gè):一是缺乏體系感;二是"去會(huì)計(jì)化"趨勢(shì),往往過(guò)于強(qiáng)調(diào)非財(cái)務(wù)數(shù)據(jù)而形同于一般管理業(yè)務(wù)。究其原因,就是人們未能和財(cái)務(wù)會(huì)計(jì)一樣,有一整套財(cái)務(wù)報(bào)表作為會(huì)計(jì)系統(tǒng)運(yùn)行目標(biāo),即沒(méi)有常態(tài)性的運(yùn)作系統(tǒng)來(lái)持續(xù)地發(fā)揮作用。公司高層管理的任務(wù),不外乎是要"在短期內(nèi)賺錢"和"確保長(zhǎng)期
[Abstract]:There are two obvious deficiencies in the development of management accounting up to now: one is the lack of system sense, the other is the trend of "deaccounting", which tends to emphasize non-financial data too much and is similar to general management business. The reason is that people are unable to have a whole set of financial statements as the operating goal of accounting system, that is, there is no normal operating system to continue to play a role. The task of top management is to "make money in the short term" and "to ensure the long term"
【作者單位】： 廈門大學(xué);
【分類號(hào)】：F234.3
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本文編號(hào)：2269638