论短期经营决策的假设前提

本文认为,管理会计假设是一个多层次性的系统理论,包括基本假设、衍生假设和具体假设。短期经营决策假设是管理会计假设系统理论的子系统,由衍生假设和具体假设构成。对短期经营决策假设进行研究,可以为短期经营决策方法的应用和拓展奠定基础,丰富现代管理会计理论内容。

On Assumption of policy Decision of Short-term Management

The article believes that the assumption of management accounting is a multi-level systems theory, including basic assumption, derivative assumption and concrete assumption. The assumption of policy decision of short-term management is a subsidiary system of the assumption system of management accounting, and it consists of the derivative assumption and concrete assumption. The study on the assumption of policy decision of short-term management can lay a foundation for the application of its methods, and enrich contents of the application of its methods, and enrich contents of modern management accounting theory.