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1985年,中国会计学会提出了一个总目标:要“创立具有中国特色,以讲求经济效益为中心的会计理论、方法体系”。几年来,经过讨论,多数同志认为中国会计应具有自己的特色,也有少数专家学者认为,会计作为一种国际经济交往的“共同语言”没有各国的特色。我的看法是:中国会计的特色,首先是指有别于资本主义会计的特色(即社会主义会计的特色);其次是指切合中国实际的特色(即有别于其他社会主义国家的特色)。现从大的方面提出四条意见,供大家讨论。
In 1985, China Accounting Society proposed a general goal: “To establish an accounting theory and method system with Chinese characteristics and focusing on economic benefits.” Over the past few years, after discussion, most comrades think that Chinese accounting should have its own characteristics. However, a few experts and scholars believe that accounting as a “common language” of international economic exchanges does not have the characteristics of various countries. My opinion is: the characteristics of Chinese accounting, first of all, refers to different from the characteristics of capitalist accounting (that is, the characteristics of socialist accounting); secondly refers to meet the actual characteristics of China (that is different from the characteristics of other socialist countries) . Now from the large area put forward four opinions for your discussion.