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建国三十多年来,我国会计学界在会计的基本理论和基本方法等方而有哪些基本观点?曾经讨论过哪些问题?有哪些分歧意见?哪些问题的讨论研究尚须引向深入?今后我们应当研究哪些具有重大现实意义和理论意义的新问题。葛家澍、吴水澎两同志在《中国经济问题》发表文章,作了简要述评。 1.会计的含义。每一门科学都有一些专门的范畴和概念。会计学也不例外。建国以来,从我国报刊上已发表的文章来看,对会计的含义,主要有三种不同的观点: 第一种观点认为“会计是一种物质生产和流通过程的文字和数量统制记录”,这种观点可称为“技术论”。
In the thirty years since the founding of the People’s Republic of China, what basic ideas have been adopted by the Chinese accounting profession on the basic theories and basic methods of accounting? What problems have been discussed? What are the differences? What discussions on the issues need to be further studied? What new issues of great practical and theoretical significance should be studied. Comrades Ge Shu and Wu Shui-peng made brief comments on the article “China’s Economic Problems.” The meaning of accounting Each science has its own specific categories and concepts. Accounting is no exception. Since the founding of the People’s Republic of China, judging from the articles published in the newspapers and periodicals in our country, there are mainly three different views on the meaning of accounting: the first one holds that “accounting is a written and quantitative record of the material production and circulation process,” Views can be called “technical theory.”