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一、会计的重要性自党的十一届三中全会以来,纠正了“左”的错误,进行了拨乱反正。会计的地位、作用及其重要性被愈来愈多的同志所认识。所谓地位,是指在一定的范围内所处的位置。会计作为一门社会科学和自然科学相结合的边缘科学,它的地位是由它的职能所决定的。所谓职能,就是职责和功能。各种科学都有它应有的职能,因此,在整个社会中各有一定的地位。从这一点看,地位没有高低之分,都是全社会的一个组成部分。如财政与会计,你说哪个高,哪个低?我看无法分。因为它各有自己的职能。财政有分配的职能,对国民收入进行分配和再
I. The Importance of Accounting Since the Third Plenary Session of the 11th Party Central Committee, the “Left” mistake has been rectified and the order has been rectified. The status, role and importance of accounting have been recognized by more and more comrades. The so-called status, refers to the location within a certain range. As a marginal science combining social science and natural science, accounting is determined by its function. The so-called functions, is the responsibility and function. All kinds of science have their due functions. Therefore, they all have their own place in the society as a whole. From this point of view, there is no distinction between status and status, and they are all part of the whole society. Such as financial and accounting, which high you say, which low? I can not point. Because it has its own function. Fiscal allocation of functions, the distribution of national income and then