摘要
传统会计把会计理解为一个单纯的会计信息系统,把反映和监督作为会计的基本职能,使会计工作一直处于记帐、算帐、报帐的消极管理局面。现代会计则把会计理解为是一个会计管理系统,它由会计信息系统、会计控制系统和决策支持系统三个分支系统所组成。它拥有会计控制与决策等十二个基本职能,它把会计工作由消极管理状态推向积极管理的新局面。
Traditional accounting is considered that accounting is a simple accounting information system, the basic functions of which are reporting and controlling, making its work just recording, calculating and reporting accounts. That has caused accounting work being in a negative management position. Modern accounting is considered that it is an accounting management system, which is composed of three subsystems: accounting information system, accounting controlling system and economic decision supporting system, and has twelve basic functions: accounting controlling, accounting decision……, making accounting work from negative to a new positive management position.
关键词
观念
职能
责任会计
标准成本
idea
function
responsibility accounting
standard cost
dynamic information
