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行为科学是西方企业管理理论中的一个重要组成部分。将行为科学运用在会计核算的管理中,所形成的评价企业内部各分权单位负责人业绩的控制制度,有利于进一步发挥会计的管理职能,提高企业的经济效益。一、行为科学与责任会计结合的必要性及可能性要使行为科学与责任会计结合,必须以进一步完善企业内部经济责任制为前提,把行为科学和加强思想工作紧密结合起来,既要根据行为科学所倡导的广
Behavioral science is an important part of western business management theory. The application of behavioral science in the management of accounting, the formation of control system for evaluating the performance of the heads of decentralized units within the enterprise, is conducive to further exert the management functions of accounting and improve the economic benefits of enterprises. First, the need for behavioral science and the combination of accountability and the possibility of responsibility To make the combination of behavioral science and accountability, we must further improve the internal economic responsibility system as a prerequisite for the combination of behavioral science and strengthening ideological work, both based on the behavior Science advocated by the wide