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我国是发展中的社会主义国家。建国以来,会计人员在党和政府的领导下,系统地、深刻地总结了我国社会主义会计的经验,认真地、切实地借鉴资本主义会计的做法,从实践中形成了会计思维的概念、会计活动的假设、会计处理的标准等会计行为的规范,逐步创立了中国社会主义会计准则。一、人民观念社会主义会计必须体现人民群众的根本利益,坚持党的四项基本原则,为社会主义革命和社会主义建设服务。社会主义会计是人民性和科学性的统一。
Our country is a developing socialist country. Since the founding of the People’s Republic of China, under the leadership of the Party and the government, accountants systematically and profoundly summed up the experience of our socialist accounting, conscientiously and practically used the practice of capitalist accounting, and formed the concept of accounting thinking from practice. The accountants Activity assumptions, accounting standards and other accounting practices, and gradually established China’s socialist accounting standards. I. Concept of People Socialist accounting must embody the fundamental interests of the people, uphold the four basic principles of the party and serve the socialist revolution and socialist construction. Socialist accounting is the unification of people’s character and science.