浅析“经管责任观”

A Superficial Analysis on "Economic Management Responsibility Opinion

在把会计目标作为会计研究逻辑起点的研究中 ,“经管责任观”与“决策有用观”是其中两种有代表性的观点。这两种观点在以谁为中心提供信息、提供多少信息和会计的首要目标是什么等问题上有较大分歧。通过分析可以看出 ,“经管责任观”并非一无是处 。

In the study of accounting objectives as a logical starting point, two outstanding opinions are 'Management Responsibility System' and 'Thinking of Decision being Useful'. Big difference exists in the two opinions in many fields. For example, for whom do we supply information? How much information do we supply? What's the primary objective of accounting? After analyzing, we can know that there are some reasonable elements in 'Management Responsibility System' and we can get some useful things from it.