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对社会主义会计制度建设规律的探讨,是建设具有中国特色的会计理论方法体系的重要内容.我想根据三十五年来会计制度建设所走的路程,取得的经验,得到的教训,谈谈个人的体会. 一、我国社会主义会计制度建设的发展过程三十五年来我国社会主义会计制度建设的发展过程,说明了什么呢?我以为至少说明了如下四个方面的问题,可以作为理论研究的参考. 1、会计制度的建设必须和生产力发展水平相适应劳动力、劳动对象、劳动资料是构成生产力的三要素,也是会计所要管理的客观物质内容.制定和实施会
The discussion on the law of the construction of the socialist accounting system is an important part of building a system of accounting theories with Chinese characteristics.I think that based on the distance traveled by the accounting system in the past 35 years, the lessons learned, the lessons learned, First, the development of China’s socialist accounting system development process Thirty-five years of China’s socialist accounting system, the development process shows what? I think at least described the following four aspects of the problem, as a theoretical study Reference 1. The construction of accounting system must be compatible with the level of development of productive forces Labor force, labor object and labor information constitute the three elements of productivity and also the objective substance to be managed by the accounting institution.