会计核算原理的管理学解释——会计学原理的一个理论补充

The Management Explanation of the Accounting Principium——Theories Complement of Accounting Principle

经济的发展推动了会计核算基础理论的丰富和完善,作为会计学基础工程的会计核算理论日益倍受关注。当前会计核算原理教材的缺陷是,核算原理理论依据不足,反映在教学中处“知其然而不知其所以然”的感性认识阶段。由于缺乏各行业核算原理的理论指导,且仅以工、商企业为例介绍会计核算方法,实际是财务会计。将杂乱无章的会计信息系统条理化是一项管理工程,会计核算原理必须以管理学基础理论为指导,通过对会计核算的管理学原理的解释,构建会计核算的理论框架,使会计核算理论成为指导各行业会计核算的基础理论。

Since the development of the economics has driven the basic theory on business accounting into variety and perfectness, as the basis of accounting basic project, the theory of business accounting is gaining more attention day by day. The lacuna of recent textbook on it is the lack of theoretical arguments about accounting principiurn. And it is reflected in the perceptual understanding period in teaching, in which people are likely to know what happens but don＇ t know how it happens. Because of the lack of theoretical direction of accounting in every industry introducing the methods of accounting merely by taking industry and commerce for an example is actually financial accounting. According to this essay, it is a management project to systematize the disorderly accounting information. The accounting principium should be directed by the basic theory of management, to make the accounting theory the basic theory on directing accounting in every industry and commerce by explaining the principle of accounting and constructing the theoretical frame of accounting.