试论乡镇企业财务与会计管理研究的理论框架

为了规范乡镇企业财务与会计管理的研究,需要进行逻辑分析,因此,有必要构建一个理论分析框架,作为分析、研究乡镇企业财务与会计管理的指导思想。以乡镇企业财务与会计的管理目标为起点,分析了基本假设、基本原则、管理内容、管理方法和管理实践及其与社会、经济、法律环境之间的关系,说明乡镇企业的财务与会计管理,是在一定的环境下,按照财务与会计管理的目标,建立一套科学的前提条件和基本原则,通过会计机构、会计人员和会计制度的有机结合,运用一定的方法程序,对财务与会计管理的内容进行核算与控制的管理过程。

On the Theoretical Framework of the Financial Management and Accounting of the Township Enterprises

It is necessary to build a framework of theoretical analysis as the guidance for the research of the financial management and accounting of the township enterprises.In this paper,beginning from the objectives of the financial management and accounting of the township enterprises,the authors study the basic assumptions,basic principles,content and methods of management,relationships between the management and the social,economic and legal environments.The paper shows that the financial management and accounting of township enterprises is a management process in order to realize the objectives of the financial management and accounting in certain environment.