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会计作为经济管理中的一门职能科学,负有对生产经营活动反映与监督的职能。所谓反映,是指对生产的运动,特别是价值增殖的运动的反映;所谓监督,是对处在生产过程中的价值的控制。通过记帐、算帐,把生产经营活动的过程再现出来,借以总结过去,预测未来,因此,“作为过程的控制和观念总结”的会计,只有同价值增殖运动的客观过程结合起来,才能发挥它对企业进行管理的功能。而当前我们工商企业关于成本开支范围和商品流通费用开支范围的某些规定,就同生产运动过程的客观实际有脱离情况,使会计反映监督的本能,
As a functional science in economic management, accounting has the function of reflecting and supervising production and business activities. The so-called reflection refers to the reflection of the movement of production, especially the movement of value proliferation; the so-called supervision is the control of the value in the production process. Through billing and accounting, the process of production and business activities is reproduced to sum up the past and predict the future. Therefore, accounting as a process control and concept summary can be used only when combined with the objective process of the value proliferating movement. It manages the business. At present, certain provisions of the industrial and commercial enterprises concerning the scope of cost expenditure and the scope of expenditure of commodity circulation expenses are detached from the objective reality of the production process, so that accounting reflects the instinct of supervision.