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“要创立有中国特点的以提高经济效益为中心的会计理论方法体系。”和“要把会计工作推向新的深度和广度。”这是新时期对会计工作的要求。多年来会计学术界的同志下了很大功夫,取得了很大成绩。这对实现中国式的会计理论方法体系,使会计工作既能做好记帐算帐,又能参与经营管理;既能搞好事后算帐、监督,又能搞好经济效益的预测和财务收支的监督工作都将起大作用。我国会计学术界对会计理论方法认识的变化,主要有下面几点:一、统一按马克思指出的会计是对社会
“We must establish a system of accounting theory and methods centered on China’s characteristics to improve economic efficiency.” And “We must push accounting work to a new depth and breadth.” This is the requirement for accounting work in the new era. For many years, the comrades of the accounting academic circles have made great efforts and achieved great results. This is to achieve a Chinese-style accounting theory and method system, so that the accounting work can not only be accountable and accountable, but also participate in business management; both can do a good job accounting, supervision, but also do a good job in economic forecast and financial revenue Branch supervision will play a big role. The changes in the understanding of accounting theory and methods in China’s accounting academia include the following: First, unified accounting according to Marx is a social