近年来,随着会计实践的深化和会计理论研究的重大突破,人们对会计参与经营决策的必要性有了一定的认识,并从管理要求和当前会计工作的实际出发,对会计决策的形式、地位、作用等问题进行了有益的探讨。但要使会计真正发挥决策的作用,担负价值决策的重任,必须在此基础上探索出科学的会计决策的理论和方法体系,建立决策会计。一,建立决策会计是会计参与经营决策的需要 1、建立决策会计才能使价值决策成为企业经营决策的中心。在商品经济条件下,企业的经济活动表现为价值的生产、交换和分配,价值的创造是企业行为的目的,价值管理成为企业管理的中心,价值决策成为企业经营决策的中心。当前许多企业加强了会计工作,充分利用会计资料来分析经济前 In recent years, with the deepening of accounting practice and major breakthroughs in the study of accounting theory, people have a certain understanding of the necessity of accounting to participate in business decision-making, and proceed from the management requirements and the current accounting practice, the form of accounting decisions, Problems such as status and role were discussed in a useful way. However, if accounting is to play a role in decision-making and shoulder the important task of value-making, it is necessary to explore the theoretical and methodological systems of scientific accounting decision-making and establish decision-making accounting. First, the establishment of decision-making accounting is the need for accounting to participate in business decision-making 1. Establishing decision-making accounting can make value-based decision-making become the center of business decision-making. Under the conditions of commodity economy, the economic activities of enterprises are manifested as the production, exchange, and distribution of value. The creation of value is the purpose of the company’s behavior. Value management has become the center of business management, and value decision-making has become the center of business decision-making. At present, many companies have strengthened their accounting work and made full use of accounting data to analyze the economy.