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会计核算对象的概念是会计科学最重要的组成部分.简言之,会计核算的对象,应当抽象地反映人类实践活动的具体范围,即说明会计人员在自己的工作地所从事的活动.不符合这个要求,就会导致理论脱离实际.会计核算对象的定义是否正确、全面,在很大程度上取决于这门知识所积累的量.随着认识范围的深化和扩大,关于对象的概念也起着变化.列宁写道:“要真正地认识事物,就必须把握、研究它的一切方面、一切联系和’中介’.我们决不会完全地做到这一点,但是,全面性的要求可以使我们防止错误和防止僵化.这是第一.第三,辩证逻辑要求从事物的发展……来观察事物.第三,必须把人的全部实践——作为真理的标准,也作为事物同人所需要它的那一点的联系的实际确定者——包括到事物的完满的’定义’中去.”
The concept of accounting objects is the most important part of accounting science.In short, the objects of accounting should abstractly reflect the specific scope of human practice activities, that accounting personnel engaged in their own work activities. This requirement will lead to the theory out of practice.The definition of accounting object is correct and comprehensive, largely depends on the amount of knowledge accumulated.With the deepening and expansion of awareness, the concept of object also Lenin wrote: “To truly understand things, we must grasp and study all aspects of it, all connections, and” intermediaries. “We will never do this completely, but the requirement of comprehensiveness can Let us prevent mistakes and prevent inflexibility.This is the first.Third, dialectical logic requires the development of things ... to observe things.Third, we must regard all human practices as the standard of truth, The actual determinants of the connection at the point where it needs to be - include in the perfect ’definition’ of things. ”