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《财会通讯》1982年第8期发表了江友三同志“评资金运动说”(以下简称评文)一文,文章对社会主义会计对象是社会主义再生产过程中的资金运动持完全否定的态度.我想就评文中的一些观点,谈谈个人意见.一我是认为社会主义会计对象概括为资金运动是科学的.社会主义再生产过程中的资金运动,全面反映了资金的取得和运用,资金的使用和耗费,以及资金收入和分配等各个环节;概括了资金进入企业、资金在企业内部的循环周转以及资金退出企业的全过程.在整个运动过程中,又可以具体化为应由会计进行核算、分析、检查、预测的指标体系.应该说发现和认识了资金运动的客观规律,把社会主义会计对象归结为资金运动是对社会主义会计理论的重大贡献.
In the 8th issue of 1982, “Commercial Finance News” published Comrade Jiang Yousan’s article on “assessment of fund campaigns” (hereinafter referred to as commentary). The article completely rejects the socialist accounting object as the fund movement in the process of socialist reproduction. I would like to talk about some opinions in the commentary and talk about personal opinions. I think that the summary of socialist accounting objects for the capital movement is scientific. The capital movement in the process of socialist reproduction fully reflects the acquisition and use of funds, and funds. Use and consumption, as well as fund revenue and distribution, and other aspects; summed up the capital into the business, the circulation of funds within the company’s internal circulation and withdrawal of funds from the company’s entire process. In the entire process of the movement, but also can be embodied as accountable accounting The index system of analysis, inspection, and forecasting should be said to discover and recognize the objective laws of the movement of funds, and the attribution of socialist accounting objects to the movement of funds is a major contribution to the socialist accounting theory.