管理会计对象的问题,国外管理会计教科书中没有专门论述,我国名家对此看法也不尽相同。在此,我想谈谈适合中国国情的管理会计对象问题。一、近几年,有关管理会计对象的一些主要观点: 第一类,现金流动论。该观点认为,管理会计的对象就是企业生产经营中形成的现金流动。企业内部生产经营中形成的现金流动,不外表现为现金的流入与流出。这种现金流动的形式不足以概括说明管理会计的对象。从管理会计发生作用的具体内容来看,除了企业内部的现金流动外,还包括了非现金流动。比如责任会计的实施以强化内 Management of accounting objects, foreign management accounting textbooks did not specifically discuss the views of our country are not the same. Here, I would like to talk about the issue of management accounting suited to China’s national conditions. First, in recent years, some of the major points of view on management accounting objects: the first category, the theory of cash flow. The view that the object of management accounting is the formation of cash flow in the production and operation of enterprises. The cash flow formed in the internal production and operation of an enterprise is nothing more than the inflow and outflow of cash. This form of cash flow is not sufficient to provide an overview of the object of management accounting. From the specific content of the role of management accounting point of view, in addition to cash flow within the enterprise, but also includes non-cash flow. For example, the implementation of the responsibility accounting to strengthen inside