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我国由于当前会计的地位和作用还不能很好地适应社会主义现代化建设的需要,因此近来在会计理论方面讨论得最多的问题,就是如何正确认识会计的性质和职能问题。对于这个问题,我国会计学界由于学说、观点不同而形成四个学派,即(1)管理工具派;(2)管理活动派;(3)信息系统派;(4)管理科学派。管理工具派认为会计是管理经济的—个工具。它的对象是在企业、事业、机关等单位审能够用货币表现的社会主义再生产过程以及社会主义财产。这一派中也有人认为会计的对
Because of the current status and role of accounting in our country, we can not adapt well to the needs of socialist modernization. Therefore, the most discussed issue in accounting theory recently is how to correctly understand the nature and functions of accounting. For this problem, the accounting profession in our country due to doctrine, different perspectives and the formation of four schools, namely: (1) Management Tools School; (2) management activities; (3) Information Systems School; Management tools think accounting is a tool to manage the economy. Its object is to examine the socialist reproduction process and socialist property that can be represented in money in enterprises, institutions, agencies and other units. Some people in this group think that accounting is right