自管理会计引进以来,“会计管理职能”论迅速崛起。一些会计理论工作者从大会计观(即会计包括财务,或会计就是财务管理)出发,认为会计有决策管理职能,并提出了“会计管理”的概念(以下称“会计管理”论)。由于这种观点比较符合我国会计人员的心态,因而一时流行甚广。持相反意见的同志认为,尽管随着管理会计的发展,会计提供的信息在企业决策方面发挥着愈来愈重要的作用,但不能得出会计有决策管理职能的结论。财务与会计是两种不同性质的工作,两者无法替代,也不能混淆。就目前的研究水平看,要想准确分辨两者孰是孰非,尚是十分 Since the introduction of management accounting, the theory of accounting management has rapidly risen. Some accounting theoreticians start from the general accounting (that is, accounting includes finance or accounting is financial management). They think that accounting has decision-making management function and put forward the concept of accounting management (hereinafter referred to as accounting management). Since this view is more in line with the mentality of accounting staff in our country, it is very popular. The comrades who hold the opposite opinion think that although with the development of management accounting, the information provided by accounting plays an increasingly important role in the decision-making of enterprises, but can not draw the conclusion that accounting has the function of decision-making management. Finance and accounting are two different types of work. They can not be replaced or confused. Judging from the current research level, it is still very important to accurately distinguish between the two