会计咨询和决策的意义随着社会生产的发展,管理的职能与生产的职能分离了开来。二十世纪不单是科学技术的辉煌发展时代,也是管理科学的辉煌发展时代。二十世纪初美国人泰罗倡导了科学管理的学说,对促进生产的发展起了很大的作用。过去我们由于受到极左路线的影响,以为泰罗制是列宁批判过了的,是“资产阶级剥削的最巧妙的残酷手段”。所以对于学习资本主义的科学管理怀有戒心。如果我们把列宁的原话全都拿出来读一读,可以看出列宁是充分估计了泰罗制的。列宁说:“资本主义在这方面的最新发明——泰罗制——也同资本主义其他一切进步的东西一样,有两个方面,一方面是资产阶级剥削的最巧妙的残酷手段。另一方面是一系 The significance of accounting advice and decision-making With the development of social production, management functions and production functions separated. The twentieth century is not only an era of brilliant development of science and technology, but also an era of brilliant development of management science. American Taylor in the early 20th century advocated the doctrine of scientific management and played a significant role in promoting the development of production. In the past, we were criticized by Lenin as having been influenced by the ultraleftist line and that “the most ingenious harsh means of exploiting the bourgeoisie.” So be wary of learning about the scientific management of capitalism. If we read out all the original words of Lenin, we can see that Lenin fully estimated the Taylor’s system. Lenin said: "The latest invention of capitalism in this area - the Taylorism system - is just like everything else in capitalism. There are two aspects on the one hand, the most clever and cruel means of bourgeois exploitation. Aspects are a series