会计管理从管理行为的作用时间来看,大致可划分为三大领域:会计的事前、事中与事后管理。事后管理主要是传统财务会计的事后反映和监督;事中管理则主要是指会计的事中控制。事前管理包括会计预测、决策、计划和预报等。会计计量是会计管理的基础。然而,传统的会计计量仅仅指财务会计的事后计量,也就是对实际发生的经济业务所涉及的会计要素的计量。在会计的职能、会计管理的领域已经扩大的今天,会计计量也不再局限于事后计量,而是逐渐向事中、事前计量扩展。本文试图对会计的事前计量作初步探讨。在传统上,会计计量是指“运用一定的计量单位,选择被计量对象的合理计量属性,确定应予记录的各项经济业务及其 Accounting management from the role of management time of view, can be broadly divided into three areas: accounting before, during and after management. Post-management is mainly reflected in the traditional financial accounting and supervision; incident management mainly refers to the accounting controls. Pre-management includes accounting forecasting, decision-making, planning and forecasting. Accounting measurement is the basis of accounting management. However, traditional accounting measurement only refers to the post-measurement of financial accounting, that is, the measurement of the accounting elements involved in the actual economic operation. In the field of accounting functions and accounting management has expanded today, accounting measurement is no longer limited to ex post measurement, but gradually to the event, the measure of expansion in advance. This article attempts to pre-measure the accounting for preliminary discussion. Traditionally, accounting measurement refers to "the use of a certain unit of measurement, the object is selected by the measurement of the reasonable measurement of attributes to determine the various economic business should be recorded and its