一、决策会计是企业会计体系的组成部分决策会计的形成和发展,既是由经济和科学技术进步所决定的,也是会计科学本身不断充实、完善和发展的结果。决策会计的产生,是会计科学成功地跨入新的历史阶段的重要标志,它与财务会计、执行会计一起,共同构成了反映过去,控制现在、规划未来的完 First, decision-making accounting is the formation and development of decision-making accounting as part of the corporate accounting system. It is determined not only by economic and scientific and technological progress, but also by the continuous enrichment, improvement and development of accounting science itself. The generation of decision accounting is an important symbol for accounting science to successfully enter a new historical stage. Together with financial accounting and executive accounting, it constitutes the reflection of the past, the control of the present and the planning of the future.