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会计的基本职能,用马克思的话说,就是对“过程的控制和观念总结”,即我们通常所说的“反映和监督”。马克思所说的“观念总结”可以理解为对生产过程及其结果用货币进行记录、计算,并进行分析、综合,使人们在认识上对生产过程及其结果有一个完整的概念,把它概括为“反映”是恰当的;马克思所说的“控制”可以理解为监督生产过程的进行,使之达到预期的目的,把它概括为“监督”也是贴切的。然而,现在在一些书籍和文章中,把会计的基本职能概括为“核算和监督”。有的同志著文说:“过去,我们把会计理解为经济管理的工具,概括其职能为反映和监督,现
The basic functions of accounting, in Marx’s words, are the “control and concept summary of the process,” what we usually call “reflection and supervision.” Marx’s “summary of concepts” can be understood as recording, calculating, and analyzing in monetary terms the production process and its result, and synthesizing so that people have a complete idea of the production process and its result in terms of cognition and generalize it To “reflect” is appropriate; “control” as Marx said can be understood as monitoring the progress of the production so as to achieve its intended purpose. It is also appropriate to classify it as “supervision”. However, in some books and articles, the basic functions of accounting are now summarized as “accounting and supervision.” Some comrades said: "In the past, we understood accounting as a tool for economic management, outlining its functions as a mirror and supervision. Now