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邓小平同志指出:“实事求是,一切从实际出发,理论联系实际,坚持实践是检验真理的标准,这就是我们党的思想路线”(《邓小平文选》第242页)。“‘两个凡是’不符合马克思主义”(《邓小乎文选》第35页),“三中全会的提法,叫研究新情况,解决新问题”(《邓小平文选》第243页)。坚持党的实事求是的思想路线,对于我们总结自己和别人的经验教训,发展会计科学,搞好会计工作,发挥会计在“四化”建设中的应有作用,有着十分重要的意义。恩格斯说:“劳动产品超出维持劳动的费用而形成的剩余,以及社会生产基金和后备基金从这种剩余中的形成和积累,过去和现在都是一切社会的、政治的和智力的继续发展的基础。”(《反杜林论》,《马克思、恩格斯选集》,第3卷,第233页)。我们讲经济效益,就是要做到以尽量少的活劳动消耗
Comrade Deng Xiaoping pointed out: “Seeking truth from facts, proceeding from reality, integrating theory with practice, and persisting in practice as criteria for testing truth are the ideological lines of our party” (“Selected Works of Deng Xiaoping,” p. 242). “Both are not in line with Marxism” (“Deng Xiaoyuan anthology” p. 35), “the formulation of the Third Plenary Session, called to study new situations and solve new problems” (“Deng Xiaoping anthology” p. 243). The party’s ideological line of seeking truth from facts is of great significance to us in summing up the experiences and lessons learned from ourselves and others, in developing accounting science, in improving accounting work, and in playing the due role of accounting in the building of the “four modernizations.” Engels said: “The surplus formed by the labor product beyond the cost of maintaining labor and the formation and accumulation of social productive funds and reserve funds from this surplus, past and present, are all social, political and intellectual continuations Foundations. ”(“ Anti-Dulin Theory ”, Selected Works of Marx and Engels, vol. 3, p. 233). When we talk about economic benefits, we must try our best to minimize the amount of living labor consumed