“差量分析法仅适用于短期决策”,这一看法似乎很流行,过去已出版的管理会计教材以及目前在报刊上发表的论文都这么讲。我认为,这个看法不够准确,很容易给初学者一个混乱的概念。差量分析法能否适用于长期决策?笔者觉得根据实际情况,对这个问题进行探讨是有好处的。既然把某一种方法作为一门学科的基础,则这种方法就必须具有概括一切方法之原理的能力。通观管理会计的各种技术方法,我认为能作为管 The idea that “the difference approach applies only to short-term policy decisions” seems to be very popular, with management accounting textbooks that have been published in the past and papers currently published in the press. In my opinion, this view is not accurate enough, it is easy for beginners to a mess concept. Is the difference analysis applicable to long-term decision-making? I think based on the actual situation, to explore this issue is good. Since a certain method is the basis of a discipline, this method must have the ability to generalize the principles of all methods. Throughout the various management methods of accounting, I think that can be used as a tube