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一、建国初期会计基本等式提出的理论依据会计基本等式,即资金平衡公式,是反映企业财务状况的表达式,也是企业会计对象的公式反映,它是会计复式记帐法的理论基础,也是编制资金平衡表的理论依据。近年来,随着改革开放的深化,会计基本等式逐步显示出了它的内在缺陷,需要进行改革,以适应今后会计理论和实际工作发展的需要。在这里,我将就此问题,从理论上提出一些初步看法。建国初期,最早对会计基本等式:“资金运用=资金来源”,从理论上加以阐明的,是安绍芸同志在1951年第10期《新会计》杂志上发表的《拟订中的国营企业新资产负债表的内容与格式》一篇专题报告。
I. The theoretical basis proposed by the basic accounting equations in the early years after the founding of the PRC The basic accounting equation, ie the fund balance formula, is an expression that reflects the financial status of an enterprise and is a formula for the accounting object of an enterprise. It is the theoretical basis of the accounting double-entry accounting method. It is also the theoretical basis for preparing the balance sheet. In recent years, with the deepening of reform and opening up, the basic accounting equations have gradually revealed its inherent defects and need to be reformed to meet the needs of the development of accounting theories and practical work in the future. Here, I will put forward some preliminary views on this issue theoretically. In the early years after the founding of the People’s Republic of China, the earliest accounting basic equation: “funds used = source of funds” was clarified theoretically and was the “state-owned enterprise” that Comrade An Shaoqi published in the 10th issue of New Accounts, 1951. A special report on the content and format of the new balance sheet.