试论混沌经济学对管理会计的影响  

Influence of Chaos Economics on Management Accounting

作　　者：卢桂成[1] 杜建国[2] 

机构地区：[1]江苏大学财务处,江苏镇江212013 [2]江苏大学工商管理学院,江苏镇江212013

出　　处：《当代经济科学》2006年第3期85-88,共4页Modern Economic Science

摘　　要：随着科学的发展,科学的视界越来越宽,世界的复杂性已经日渐成为科学研究的中心。混沌经济学是研究经济现象复杂性的一门学科,它在方法论、时空结构、建模方法及追求目标等方面与传统经济学存在较大分歧,但在描述和解释经济现象方面更具现实性和优越性,它必将对建立在传统经济学基础上的管理会计产生影响,本文分别从管理会计的三个职能阐述这种影响。With the development of science and technology,complexity has increasingly been the focus of research.Chaos economics is a discipline that deals with the complexity of economic phenomenon.There is great discrepancy between chaos economics and traditional economics on such aspects as methodology,space-time frame,modeling method,and goal.However,chaos economics is more realistic and better than traditional economics in describing and interpreting economic issues.Thus chaos economics may have impact on management accounting based on traditional economics.This article discusses such impact on the three functions of management accounting.

关 键 词：管理会计 混沌 预测 控制 

分 类 号：F234.3[经济管理—会计学]