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会计原理围绕着所有权是否存在的问题,已争论了将近四十年,但是最近几年却不争论了,似乎是矛盾统一了,实际上是会计界采取了在理论上“不再争论”的策略,这样做并无益于问题的解决。根据马克思的理论和社会主义的实践,所有权同经营权是可以适当分开的。这就是说,财产的所有权和财产的使用权是两个不同的概念。会计是记录经营过程,反映资金运动。核算经济效果,分配生产利润的重要工具,那么在会计理论上就有必要分清实有财产和财产所有权这两个不同的对象。因此,所有权的存在,是解决会计原理争论的理论依据。但是,当前在会计原理的教材中和会计专业刊物上似乎还没有更明确的提出来。为此,对现有的会计
Accounting principles around the ownership of the existence of the issue has been debated for nearly 40 years, but in recent years did not argue, it seems that the unity of contradictions, in fact, the accounting profession has taken a theoretical “no longer controversial” strategy This does not help solve the problem. According to Marx’s theory and the practice of socialism, ownership and management rights can be properly separated. This means that the ownership of property and the right to use property are two different concepts. Accounting is a record of business processes, reflecting the movement of funds. Accounting for economic effects, an important tool for distribution of production profits, then it is necessary in accounting theory to distinguish between real property and property ownership of these two different objects. Therefore, the existence of ownership is the theoretical basis for resolving the argument of accounting principles. However, the current accounting principles in the textbooks and accounting professional journals does not seem to have more clearly put forward. To this end, the existing accounting