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应如何定义成本概念?长期以来,我国会计界最流行的观点是:“成本是商品生产中耗费的活劳动和物化劳动(C+V)的贷币表现”,即“C+V成本论”。我认为这种观点是值得商榷的。“C+V成本论”是以《资本论》中关于成本价格的某些论述为其理论依据的,但是这种观点忽略了政治经济学与会计学的区别,并没有真正理解马克思的原意,有“生搬硬套”之嫌。政治经济学与会计学毕竟是两门不相同的学科,它们在研究的目的、研究的着眼点和理论的叙述方法上都有很大不同。无产阶级政治经济学经典著作《资本论》的目的是:“揭示现代社会的经济运动规律”(《资本论》第一卷第11页),主要是揭示资本主义的基本经济规律——剩余价值规律;《资本论》研究问题的着眼点是整个社会,受以上
How to define the concept of cost? For a long time, the most popular view of accounting circles in our country is: “The cost is the performance of the currency of live labor and materialized labor (C + V) consumed in commodity production”, namely “C + V cost theory.” I think this view is questionable. “C + V cost theory” is based on some expositions of “capital theory” on cost price, but this view ignores the difference between political economy and accounting and does not really understand the original intention of Marx, There are “students mechanically” suspicion. After all, political economics and accounting are two different disciplines. They are very different in the purpose of research, the focus of research and the method of describing the theory. The purpose of Capital Theory, a classic work of proletarian political economy, is to “reveal the law of economic movement in modern society” (Capital, Vol. 1, p. 11), mainly to reveal the basic economic law of capitalism - the residual value Law; “Capital” research problem is the focus of the entire community, by the above