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会计的作用和任务,究竟是一个问题还是两个不同的问题?如果是同一的问题为什么会有两种不同的提法?如果是两个问题那末它们又有什么区别,各应如何表述?从现有的会计教科书和有关文章中,这个问题好象很难找到确切的回答。有的只说作用而不提任务,有的只说任务而不提作用。或一而似二,或二而似一,界限都比较模糊。而确切地阐明这个问题不仅对建设我国社会主义会计理论体系将有重要的意义,而且对于指导会计工作的实践也将有其现实意义。笔者认为会计的作用和任务是两个
Accounting role and task, whether it is a question or two different questions? If the same question why there are two different kinds of references? If it is two questions then what is the difference between them, each should be how to express? In the existing accounting textbooks and related articles, this question seems difficult to find the exact answer. Some say nothing but tasks, others say nothing but tasks. Or like a second, or two and one, the boundaries are more vague. To clarify this issue precisely will not only be of great significance to the construction of China’s socialist accounting theory, but also have practical significance in guiding the practice of accounting work. I believe that the role of accounting and tasks are two