会计循环在传统会计理论与实务中占有重要地位,历经近一个世纪,久盛不衰,因而有人把它看成是会计的主体结构。按照我们的观点,过去所说的会计循环实际上指的是会计核算的循环,它解决的是加工会计信息的程序问题,远未包括会计工作的全部进程。会计管理理论提出之后。有许多后继工作需要做,特别是将这一理论付诸实践,还必须解决会计管理机制的运行原理、程序和方法。为此,我们主张在会计管理理论的指导下,建立会计管理循环理论,下面谈谈我们的看法。 The accounting cycle plays an important role in the traditional accounting theory and practice. After nearly a century, the accounting cycle is prosperous, and some people regard it as the main structure of accounting. According to our point of view, the accounting cycle mentioned in the past actually refers to the cycle of accounting. It addresses the procedural issues of processing accounting information and does not include the entire process of accounting work. After the theory of accounting management was proposed. There are many follow-up tasks that need to be done. In particular, putting this theory into practice must also address the operating principles, procedures, and methods of accounting management mechanisms. For this reason, we advocate the establishment of an accounting management cycle theory under the guidance of accounting management theory. Let’s talk about our views.