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由于人们对会计采用“归纳法”进行概括,因而得出了会计核算方法是:设置帐户、复式记帐、填制和审核凭证、登记帐簿、成本计算、财产清查和编制会计报表等的结论。笔者认为,这种结论是不科学的,有些内容值得再探讨。建立科学的会计核算方法体系,必须解决下列问题:一是明确界定会计核算和会计核算方法概念的内涵;二是演绎论证各种会计核算方法;三是建立起会计核算方法体系的科学结构。我们认为,会计核算,是由会计行为主体对会计客体(即会计对象——资金运动)所进行的连续、系统、完整和综合的计量、记录与反映活动,即对全部的资金变化在时间和空间下进行全过程、全方位的动
Because of the generalization of accounting by adopting “inductive method”, it is concluded that the accounting methods are as follows: setting account, double-entry accounting, filing and verification of documents, registering books, cost calculation, inventory of assets and preparation of accounting statements . The author believes that this conclusion is unscientific, some of the contents worth exploring. The establishment of a scientific system of accounting methods, we must address the following issues: First, a clear definition of the concept of accounting and accounting methods of accounting content; the second is the interpretation of various accounting methods; third is to establish a scientific accounting accounting system structure. In our opinion, accounting is a continuous, systematic, complete and comprehensive measurement, record and reflection activity of the accounting entity (ie object of accountant-fund movement) The whole process of space, a full range of action