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浅谈行为会计理论及其应用吕莉按照目前西方（主要是美国）对会计的流行看法，会计是一个信息系统，由财务会计与管理会计两个子系统组成。财务会计子系统主要为企业外部与其利害相关的利益集团或个人提供信息。管理会计子系统主要为企业内部各级各单位的决策者提供信息...
On behavioral accounting theory and its application Lv Li According to the current Western (mainly the United States) on accounting popular view, accounting is an information system, by the financial accounting and management accounting of two subsystems. The financial accounting subsystem primarily provides information to interested groups or individuals outside the enterprise that are relevant to their interests. The management accounting subsystem mainly provides information for the decision-makers at all levels within the enterprise ...