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在社会主义四化建设中,各行各业都要随着国民经济的发展进行改革,当然,会计也要进行改革;会计工作的改革,也必然要求会计学体系进行改革。怎样进行改革,除依据党的方针政策外,试从系统论来探讨会计的改革。一、从系统论探讨会计工作的改革系统是到处存在的。客观存在的各种事物,都是复杂的有机整体,都和其他事物相互联系、相互制约而运动和发展变化着。系统是由相互联系和相互作用的若干组成部分结合而具有特定功能的有机整体。用系统论来研究会计改革是很有必要的。由于会计的
In the course of building a socialist society with four modernizations, all walks of life must carry out reforms along with the development of the national economy. Of course, accounting must also carry out reforms. The reform of accounting work also requires the reform of the accounting system. How to carry out the reform, except in accordance with the party’s principles and policies, try to discuss accounting reform from the system theory. First, from the system theory to discuss the reform of accounting system is everywhere. Objectively existing things are complex organic whole, all interrelated with other things, mutual restraint and movement and development change. System is a combination of several components that interact with each other and interact with specific functions of the organic whole. To use system theory to study accounting reform is necessary. Due to accounting