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由阎达五教授主编的《社会会计》一书,即将由中国财政经济出版社出版。这是我国第一部研究宏观领域会计管理活动的专著。全书约17万字,主要内容包括:(1)介绍情况。国外关于社会会计的研究起步较早,借鉴他们的研究成果,可以为我们的研究提供有益的启示。该书对西方国家、苏联、南斯拉夫等社会主义国家有关社会会计的资料都作了较概括的评介,对马克思、恩格斯、列宁等人关于社会会计的论述也作了归纳和说明。(2)描绘轮廓。根据以上资料并结合我国的实际情况,书中对建立我国社会会计的意义、原则和社会会计的内容、总体框架结构以及主要组成部分进行了探索性的研究,以期为我们今后的工作实践提供一条途径。(3)提出问题。建立我国的社会会计,无论是理论上还是实践上,都有许
The book “Social Accounting” edited by Professor Yan Da Wu is about to be published by China Financial and Economic Publishing House. This is the first monograph in China to study accounting management activities in the macroeconomic field. The book about 170,000 words, the main contents include: (1) Introduction. Foreign studies on social accounting started earlier, drawing on their research results, which can provide useful inspiration for our research. The book gives a general overview of the social accounting information of the socialist countries in the West, the Soviet Union and Yugoslavia, and concludes with an account of Marx’s, Engels and Lenin’s account of social accounting. (2) Depicts the outline. Based on the above information and the actual conditions in our country, the book explores the significance and principles of the establishment of China’s social accounting, the content of the social accounting, the overall framework and the main components of the book, in the hope of providing one of our future work practices way. (3) Ask questions. The establishment of China’s social accounting, both in theory and practice, there are promises