摘要
本文通过会计本质的哲学讨论对“会计信息系统论”进行批判,论证了“会计是一个以控制为核心的管理体系”的观点。作为这一观点的解释性应用,文章对西方观念中的会计史框架及一些相关观点进行分析,描述了一种以管理控制论观点为基础的会计史框架。
Based on a philosophical discussion of essence and a critique of 'information system concepts' in accounting,a viewpoint that 'accounting is a management system with control as the core' is put forward and demonstrated in this paper.To make an explanatory use of the concepts,accounting historyframework in western concepts and some other viewpoints related are being analyzed.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2007年第1期85-90,共6页
Journal of Zhongnan University of Economics and Law
关键词
会计本质
信息系统论
管理控制
会计史
Essence of Accounting
Information System Concepts
Management Control
Accounting History
