《会计研究》近来讨论企业管理的导向问题,刊载了一些很有见地的论文。归纳起来,目前已形成了企业管理“财务导向观”、“质量·效益导向观”等观点。我们认为,财务、质量效益等问题,就某一方面,甚至是某几个方面来讲,是企业管理的重要内容,但 “Accounting Research” recently discussed the orientation of enterprise management and published some very insightful papers. To sum up, we have formed the views of enterprise management, “finance-oriented view,” and “quality-oriented view.” We believe that financial, quality, and other issues are important aspects of corporate management in terms of a certain aspect, and even a few aspects.