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探索经济效益与会计的关系,具有重大而深远的意义。它对于建立以提高经济效益为中心的中国式的会计理论体系与会计方法体系,具有现实的指导意义;对提高会计人员的认识,充分发挥会计的职能作用,从而提高经济效益,促进经济发展,具有积极的推动作用。经济效益与会计的关系,这是一个新课题,急待作出科学的回答。本文拟就这个问题,谈点刍荛之地,以就教于财会界的同志们。“关于经济效益与会计的关系,基本上有三种认识:(一)认为两者是主体与客体的关系,即经济效益寓于经济活动之中,是一种客观存在,而会计管理是人们主观意志的产物;
To explore the relationship between economic benefits and accounting has great and far-reaching significance. It has a practical guiding significance for establishing a Chinese-style accounting theory system and an accounting method system centered on improving economic efficiency. It has the significance of improving accounting personnel’s awareness and giving full play to the functions of accounting so as to enhance economic efficiency and promote economic development, Has a positive role in promoting. The relationship between economic benefits and accounting is a new topic that urgently needs to be answered in a scientific way. This article intends to talk about this issue, to discuss the place of daddy to teach the comrades in the financial sector. "There are basically three kinds of understanding about the relationship between economic benefits and accounting: (1) They think that the two are the relationship between the subject and the object, that is, the economic benefits lie in the economic activities and there is an objective existence, and the accounting management is the subjective will of the people The product