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《广西会计》1990年第12期刊出了涂和平同志《管理会计与会计基本假设》一文。文章认为:“现行会计基本假设是建立在财务会计基础之上,难以很好说明管理会计遇到的问题,也难以全面反映管理会计的本质及其规律性”。并提出了一系列的“甄别”和“校正”,笔者受到启发之余,生发出一些不同见解,特提出请教。众所周知,会计基本假设是人们面对许多不确定的经济业务所作的一种符合逻辑的判断或假定,是人们从事会计工作的前提条件,财务会计便是基于这一前提条件而进行会计处理的。虽然管理会计
“Guangxi Accounting” twelfth in 1990 published Comrade Tu Heping “management accounting and accounting basic assumptions,” a text. The article holds: “The basic assumption of current accounting is based on financial accounting, it is difficult to explain the problems encountered in management accounting, and it is difficult to fully reflect the nature of management accounting and its regularity.” And put forward a series of “screening” and “correction”, the author was inspired, gave birth to some different opinions, especially to ask for advice. It is well-known that the basic assumption of accounting is a logical judgment or assumption that people face in the face of many uncertain economic operations. It is a prerequisite for people to engage in accounting work. Financial accounting is based on this prerequisite for accounting treatment. Although management accounting