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我国是世界文明古国之一,素以历史悠久、文化典籍丰富著称于世。会计档案是文化宝藏中历史档案的重要组成部分,它与会计的产生和发展密切相关。会计是社会生产发展到一定阶段上的产物。是由于经济发展管理上的需要而产生的,并随着社会生产的发展而发展和逐步完善起来。在会计产生的初期阶段,生产力极为低下,客观上产生的管理需求,只不过是劳动成果分配的计算和剩余产品的记录。正如马克思所说:“会计原来只是生产职能的一个附带工作。”
China is one of the ancient civilizations in the world and has a long history and rich cultural classics. Accounting archives are an important part of the historical archives in cultural treasures. They are closely related to the emergence and development of accounting. Accounting is the product of the development of social production to a certain stage. It is due to the need of economic development and management and is developed and gradually improved with the development of social production. In the early stages of accounting, the productivity was extremely low. The objective management demand was only the calculation of the distribution of labor achievements and the recording of surplus products. As Marx put it: “Accounting was originally an incidental work in the production function.”