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《广西会计》1991年第11期刊登了陈美华同志的《试论会计的基本特征》一文(以下简称《陈文》)。《陈文》否定人们对会计特征的传统认识,认为这些是“非本质特征”,认定“会计的基本特征之一:信息处理;特征之二:货币计量;特征之三:以经济效益为重心”。对此,笔者不敢苟同。谈点商榷意见。一、什么是会计的基本特征? 所谓特征,是事物特点的象征、标志,会计特征是会计这一事物区别于其他事物的特别显著的象征、标志。会计是一门应用性广泛的科学,现代会计是建立在物质生产部门的企业会计(主要是工业会计)的基础上形成与发展的。我们通常所说的会计,
“Guangxi Accounting” No. 11 of 1991 published Comrade Chen Meihua’s “On the basic characteristics of accounting,” a text (hereinafter referred to as “Chen Wen”). Chen Wen denied people’s traditional understanding of accounting characteristics and considered them as “non-essential characteristics,” which identified “one of the basic characteristics of accounting: information processing; characteristic two: currency measurement; characteristic three: focusing on economic benefits ”. In this regard, I do not agree. Talk about the point of view. First, what is the basic characteristics of accounting? The so-called characteristics of the characteristics of things is a symbol of signs, accounting characteristics of accounting things that distinguish this thing from other notable symbols, signs. Accounting is a widely applied science. Modern accounting is based on the formation and development of enterprise accounting (mainly industrial accounting) in the material production sector. What we usually call accounting,