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上海财经大学学报《财经研究》1988年第6期发表周忠惠的《论会计计量行为》一文,认为会计计量行为是会计理论研究和会计实务的核心问题。文章说,从我国现行的会计模式、会计管理制度和会计报表体系来看,我们还未充分意识到会计计量行为的功能和作用。我国现行的计量体系和报表体系无论在适应和促进国家宏观经济控制方面,还是在端正企业职工(包括企业各级管理人员和生产工人)的经营思想,提高效益意识和竞赛精神方面都还不足。例如,
Journal of Shanghai University of Finance and Economics “No. 6, 1988, issued by Zhou Zhonghui’s” On accounting measurement behavior "article, accounting measurement behavior is accounting theory and accounting practice of the core issues. The article said that judging from the current accounting mode, accounting management system and accounting statement system in our country, we have not yet fully realized the function and function of accounting measurement. China’s current measurement system and reporting system are not enough in terms of adapting to and promoting the control of the country’s macro-economy or in rectifying the management thinking of the enterprise workers (including managers and production workers at all levels of enterprises), improving efficiency awareness and competition spirit. E.g,