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时间价值是西方会计中的一个重要概念。近年来,被我国会计学者引入,引起了热烈的讨论。讨论的主要问题:一是时间价值到底从何而来;二是时间价值包括哪些内容。许多人认为,西方会计学者把时间同价值简单地联系起来,把这种价值看作是“完全导源于时间差所形成的价值差”。严重地混淆了价值的真正来源是工人劳动创造的剩余价值(利润、利息)这一科学原理。因而,时间价值是为资产阶级服务的伪科学。
Time value is an important concept in western accounting. In recent years, it has been introduced by our country’s accounting scholars, arousing heated discussion. The main issues discussed are: First, where does the value of time come from; and second, what is the value of time? Many people think that Western accounting scholars simply associate time with value and regard this value as “the complete derivation of the value difference created by time difference.” Seriously confusing the true source of value is the scientific principle of the surplus value (profit, interest) created by the worker’s labor. Thus, time value is the pseudo-science of service to the bourgeoisie.