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一、会计的发展要求建立会计决策支持系统生产经营的发展和企业管理的需要,对传统的会计核算提出了参与企业的经营决策和变“事后”算帐为“事前”控制的要求。这些要求使得会计的职能和核算手段等发生了根本的变化。主要表现在:(1)由核算型向管理型转变。会计不仅要反映、监督企事业单位的经济活动,还要为宏观经济预测、控制提供正确的依据。(2)应用的数学方法复杂化。为了对会计信息进行加工和整理,必须采用一系列定量化技术,对反映企业生产经营活动的有关数据进行科学处理,在揭示有关因素内在联系的基础上,建立相应的数学模型,求
First, the development of accounting requires the establishment of accounting decision support system for the development of production and management and business management needs of the traditional accounting put forward the participation of enterprises in business decision-making and change “after” account for “prior” control Claim. These requirements have fundamentally changed the functions and accounting methods of accounting. Mainly in: (1) from accounting to management-oriented change. Accounting should not only reflect and supervise the economic activities of enterprises and institutions, but also provide the correct basis for macroeconomic forecasting and control. (2) The mathematical method used is complicated. In order to process and sort out the accounting information, we must adopt a series of quantitative techniques to deal with the relevant data that reflect the production and business activities of enterprises. On the basis of revealing the intrinsic connection of the relevant factors, we establish the corresponding mathematical model,