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《财会通讯》1988年第7期龙建勋同志的“经济活动分析课程革新刍议”一文,主张将经济活动分析课程改为会计分析学。我认为,传统的经济活动分析课程在内容和方法上确有陈旧之处,需要革新,但不宜改名为会计分析学。第一,二者的学科性质不同。经济活动分析课程属于企业经营管理学科的分支,而会计分析学则属于会计学学科的分支。第二,二者研究分析的对象不同。企业经济活动分析的对象是企业生产经营活动的全过程和结果以及企业再生产过程各个环节的局部经济效果与企业整体的
“Finance and Accounting Newsletter” 1988 seventh period Comrade Long Jianxun “Economic Activity Analysis of curriculum reform,” a text, advocating the analysis of economic activity analysis course of accounting analysis. In my opinion, the traditional course of economic activity analysis is outdated in contents and methods and needs reform. However, it should not be renamed as accounting analysis. First, the two are different in nature. Economic activity analysis courses belong to the branch of business management, accounting analysis belongs to the branch of accounting discipline. Second, the research analysis of the two different objects. The economic activity analysis of the enterprise is the whole process and result of the enterprise’s production and business activities as well as the local economic effects of all links of the enterprise reproduction process and the overall business