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会计与经济效益从来是不可分割的。在人类文明史上,全部社会经济活动,都是为了追求经济效益。会计与经济效益融为一体的这种关系,决不是个人爱好捏合的结果,而是经济发展规律所决定的一种社会意识。没有对经济效益的追求,就根本不会有会计的产生和发展。今天,深入研讨会计与经济效益的关系,对于发挥会计在社会再生产过程中的作用,对于会计本身的改革,对于提高社会经济效益,均有着重要的理论和实践意义。
Accounting and economic benefits have always been indivisible. In the history of human civilization, all social and economic activities are aimed at pursuing economic benefits. This kind of relationship, in which accounting and economic benefits are integrated, is by no means the result of a personal preference, but a social awareness determined by the law of economic development. Without the pursuit of economic benefits, there will be no accounting generation and development. Today, in-depth study of the relationship between accounting and economic benefits plays an important theoretical and practical significance in bringing the role of accounting in the process of social reproduction into account. It is of great theoretical and practical significance for the reform of accounting itself and for improving social and economic benefits.