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长期以来,在我国一些会计理论书本和工具书中,对会计科目和帐户,在理论概念上混淆不清。有的把会计科目称为帐户,或者把帐户称为会计科目等等。这在理论上和实践上都是不恰当的。一、会计科目会计科目,就是对企业的资金来源、资金占用和资金周转过程,按它们经济内容的不同特点和计划管理的需要,科学地分别归类规定的核算项目。企业的资金来源、资金占用和资金周转过程的经济内容是多种多样的,它们有共同点,也有各自的特点,管理的要求也不一样。就需要按照它们经济内容的不同特点,分别设置会计科目进行反映和监督。为了使各系统在全国范围内会计资料口
For a long time, in some accounting theory books and reference books in our country, the accounting subjects and accounts are confused in theoretical concepts. Some account of accounting as an account, or the account called accounting subjects and so on. This is inappropriate in both theory and practice. First, accounting subjects, accounting subjects, is the source of funds to the enterprise, capital occupation and capital turnover process, according to their different economic characteristics and the needs of program management, scientifically categorized under the provisions of the accounting items. The financial resources of the enterprise, the occupation of funds and the economic content of the capital turnover process are various and varied. They all have in common as well as their own characteristics, and the requirements for management are also different. We need to set up accounting subjects to reflect and supervise according to the different characteristics of their economic contents. In order to make the system accounting information in the mouth of the country