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资金,在会计理论中占有十分重要的地位,会计的定义、对象、方法体系和理论体系等,无不建立在资金及其运动规律基础之上。何谓“资金”?什么是“资金运动”?怎样根据资金运动的特点进行核算与控制?这是会计理论必须回答的根本问题。当前流行的观点,认为资金是一种价值,如,资金是再生产过程中能带来新价值的价值;资金运动是一种价值运动等。这些观点的缺陷在于:①价值与使用价值是难以分离的,只提价值,无视使用价值,显
Funds occupy a very important position in accounting theory. The definitions, objects, method systems, and theoretical systems of accounting are all based on funds and the laws of movement. What is “funding”? What is the “fund movement”? How to calculate and control according to the characteristics of the fund movement? This is the fundamental issue that accounting theory must answer. The current popular point of view is that capital is a value, for example, capital is the value that can bring new value in the process of reproduction; capital movement is a kind of value movement. The flaws of these viewpoints are: 1 The value is inseparable from the value of use. It only mentions value and ignores the value of use.