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我们认为,会计行为管理学是以马列主义、毛泽东思想为指导.综合运用社会学、心理学、行为科学等多种学科的知识和方法,研究会计主体的行为及其规律,对会计行为进行分析、指导、协调和控制,以达到提高会计人员的素质,设计有效的会计组织,实现会计行为合理化为目的一门学科。它是对会计工作管理科学化的理论表现和指导。会计行为管理学作为一门独立的学科,其内容和其它学科一样,不能任意取舍,要受到多种因素的制约。因此,在决定和组合它的内容时,必须遵循以下几条科学研究的原则,这是建立会计行为管理学体系的前提: 一、整体性原则:会计行为管理学体系应全面、客观地反映该学科的对象,使之具有整体性。二、逻辑性原则:会计行为管理学体系应系统地反映该学科各部分内容之间的内在联系,使其层次分明、结构严谨。
In our opinion, accounting behavior management is guided by Marxism-Leninism and Mao Zedong Thought, which comprehensively uses the knowledge and methods of sociology, psychology and behavioral sciences to study the behavior and rules of accounting subjects and analyze the accounting behavior , Guidance, coordination and control in order to achieve the quality of accounting personnel to improve the design of an effective accounting organization to achieve the rationalization of accounting practices for the purpose of a discipline. It is the scientific performance of accounting management and guidance. Accounting behavior management as an independent discipline, its content and other disciplines, can not be arbitrarily chosen, subject to a variety of factors. Therefore, in determining and combining its contents, we must follow the following principles of scientific research, which is to establish accounting behavior management system premise: First, the overall principle: accounting behavior management system should be a comprehensive and objective reflection of the Subject of the subject, so that it has integrity. Second, the logical principle: accounting behavior management system should systematically reflect the internal relations between the various parts of the discipline, so that its structured, rigorous structure.