about accounting management - accounting control - accounting oversight analysis（关于会计管理会计控制,会计监督分析）.docVIP

About Accounting Management \ Accounting Control \ Accounting Oversight Analysis Abstract: ‘accounting management’ concept in theory and practice, accounting, management and accounting supervision, accounting controls and sometimes distinguish between the concepts of integration from time to time. Based on the three concepts in proof: accounting, management, accounting controls and accounting oversight has its own different standards and goals, there are a common foundation and core, with the internal control and management control research and application of the deepening of integration and the gradual extension of the three fuzzy, the three components of internal control are its core common basis of accounting and information processing systems and quality control of accounting information systems. I. Introduction As everyone knows, China’s accounting theory point of view of the nature of accounting are ‘accounting information systems ‘and’ accounting management activities on the’ two factions, the former to Ge Shu, Yu Xu Ying represented, the latter accounting for the late scientist Yang Jiwan, Yan up to five as the representative. ‘accounting management activities on the’ accounting practices based on observation and research, that accounting is a management activity, and put forward innovative ‘accounting management’ concept in recent years the nature of accounting theory and gradually disappeared from sight, However, in practice, people are still in every sense to use ‘accounting management’ concept, according to the author’s survey, in practice, and professional media are the following ‘accounting management’ concept: the levels of government, various industries, social and corporate ‘management accounting’ understood as ‘accounting management’, ‘internal accounting control’ or ‘accounting control’ or ‘accounting management’, ‘accounting management’ = ‘Accounting supervision’, as well as accounting practitioners to their own accounting as a ‘mana