读了《财务与会计》第八期叶荫松同志的<记帐方法有没有阶级性>一文(以下简称叶文),我有不同看法,现提出来与大家商榷。 (一)叶文的第一个论点是:衡量记帐方法有无阶级性的标准是看它属于哪种科学范畴。自然科学没有阶级性;社会科学有阶级性。记帐方法是会计(簿记)的重要组成部份,会计学属于社会科学,所以记帐方法有阶 I read the article entitled “How Accounting Methods Are Ordered” in the Eighth Issue of “Finance and Accounting” (hereinafter referred to as Ye Wen). I have a different opinion and I now propose to discuss with you. (I) Ye Wen’s first argument is that the criterion of whether the class method of accounting is to measure depends on which scientific category it belongs to. Natural science has no class; social science has a class nature. Accounting method is an important part of accounting (bookkeeping), accounting belongs to the social sciences, so there are order