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江泽民同志提出的“三个代表”不仅是我们党的行动指南,也是我们做好各项工作的指导思想。会计发展到今天,不仅与“三个代表”存在有机的联系,而且也必须以“三个代表”为宗旨促进其进一步发展。 (一) 会计与先进的生产力之间存在内在的联系。历史地看,现代会计是与两权分离的公司制度密切相关的。公司制企业是相对自然人企业而言的。从生产力要素的组合方式来看,自然人企业的特征是以自己的资本和自己的能力进行经营,这里资本和人的结合是以“自己”为特征的。从生产力
The “three represents” proposed by Comrade Jiang Zemin is not only a guide for the actions of our party, but also the guiding ideology for our good work. Today, accounting development not only has an organic connection with “three represents ”, but also must promote its further development with the purpose of “three represents ”. (I) There is an inherent relationship between accounting and advanced productivity. Historically, modern accounting is closely linked to the corporate system of separation of powers. Corporate companies are relatively natural business terms. In terms of the combination of elements of production, the characteristics of a natural person enterprise are its own capital and its own ability to operate, where the combination of capital and human beings is characterized by “self ”. From productivity