财务会计与管理会计的边界讨论

发布时间：2018-01-05 07:38

本文关键词：财务会计与管理会计的边界讨论　出处：《财务与会计》2015年04期 　论文类型：期刊论文

【摘要】：正基于理论要求,财务会计和管理会计的本质差异应当是确认并计量到其信息系统中的经济业务性质的不同,财务会计确认并计量过去经济业务的经济信息,管理会计确认并计量未来经济活动的经济信息。自答应《财务与会计》关于"怎样理解管理会计与财务会计的关系"的稿约后,我的脑海里就常出现学生时代学过的《木兰辞》中的名句:"雄兔脚扑朔,雌兔眼迷离。双兔傍地走,安能辨我是雄雌?"实际上,管理会计与财务会计的边界问题与辨别兔子"雄雌"问题有同样的道理。我认为,
[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.
【作者单位】：上海大学管理学院;
【分类号】：F234.3;F234.4
【正文快照】： 基于理论要求,财务会计和管理会计的本质差异应当是确认并计量到其信息系统中的经济业务性质的不同,财务会计确认并计量过去经济业务的经济信息,管理会计确认并计量未来经济活动的经济信息。 ·财务与会计自答应《财务与会计》关于“怎样理解管理会计与财务会计的关系”的稿

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