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成本管理是否隶属于财务管理,这是当前财务理论研究中一个急待解决的问题。它直接关系到现代财务管理理论体系与方法体系的建设、发展和完善。关于这一问题,目前理论界有两大对立观点:一是认为财务管理应包括成本管理;一是认为财务管理与成本管理是两个不同的范畴,两门平行的学科,财务管理包括不了成本管理。笔者完全赞同后一种观点,并曾有《试论财务管理与成本管理的关系问题》一文发表于《农业会计研究》1987年第2期。本文拟根据拙文发表后引起的各种反映,作进一步的探讨。
Whether cost management is affiliated with financial management is an urgent issue to be solved in the current financial theory research. It is directly related to the construction, development and improvement of the modern financial management theory system and method system. With regard to this issue, there are currently two opposing views in the theoretical community: first, that financial management should include cost management; first, financial management and cost management are two different categories, two parallel disciplines, and financial management cannot include costs. management. The author fully agrees with the latter point of view and has previously published the article “On the Relationship between Financial Management and Cost Management” published in the “Accounting Research for Agriculture” (1987). This article will be based on various reflections caused by the publication of the essay for further discussion.