作为记录的会计:会计管理活动论的历史分析和逻辑证明

本文归纳整理了会计“管理活动论”主要观点;从历史和逻辑的角度提出并论证了“作为记录的会计”的命题;并进一步证实了会计是一种管理活动;从“会计管理”角度对会计信息失真和会计学科划分问题进行了讨论并提出了自己的观点。

The Accounting as a Recorder:A Kind of Historical and Logical Analysis for the View of "Accounting Being Management Activity"

The author concludes several important viewpoints of the "Accounting being a Management Activity Theory" in this paper; Then reasons and demonstrates the view of "Accounting as a Recorder" through historical and logical analysis; Thirdly, the author testifies the theory of "Accounting being Management Activity" on the basis of "Accounting as a Recorder"; Finally, on the concept of "Accounting Management", the author puts forward his opinions on accounting distorted information and accounting subjects.