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会计界去对会计定义的讨论是很热烈的。概括起来主要有三种不同的观点,即工具论、管理活动论、信息系统论。工具论和管理活动论在较长期内广为流转,而信息系统论则是异军突起,也有它广泛的影响。这三种不同的观点至今仍未定论,须进一步深入探讨。笔者试对上述三种观点作一简单回顾分析,并略抒浅见,以作引玉之砖。一、工具论的产生及其历史局限性我国会计界有相当多的学者和实际工作者都认为会计只是管理经济的一种工具。产生这种认识的外因主要是当时受苏联经济摸式的影响,内因是受生产力技展水平及经济管理水平的限制。苏联弗·哥·马卡洛夫《会计核算原理》给会计的定义为:“会计核算是在执行国民经济计划的各个部门
The accounting profession to discuss the definition of accounting is very warm. To sum up, there are mainly three different viewpoints, namely, tool theory, management activity theory and information system theory. Tool theory and management activities are widely circulated in the longer term, and information systems theory is a sudden emergence, it also has its wide range of effects. These three different perspectives are still inconclusive and need to be further explored. The author tries to make a simple review and analysis of the above three kinds of views, and makes a brief introduction to make suggestions as a brick to lead the jade. First, the emergence of the tool theory and its historical limitations A considerable number of scholars in our accounting circles and practitioners believe that accounting is only a tool to manage the economy. The external causes of this realization were mainly influenced by the Soviet economic model at the time, and the internal causes were constrained by the level of technological development in the productive forces and the level of economic management. The Soviet Union Fu Ge Makarov “Accounting Principles” to accounting is defined as: "Accounting is in the implementation of various sectors of the national economic plan