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会计究竟属于生产关系的范畴还是属于生产力的范畴?要探讨这个问题,首先必须搞清楚什么是会计。《中国会计学会1981年专题讨论会综述》一文认为这个问题虽有多种表达方法,实际上可概括为两种基本观点:一种观点认为会计是—个信息系统,另一种认为会计是一种管理活动、一项管理工作或者是一种社会关系。有人把这两种观点归纳为“技术会计观”和“社会会计观”。显然,社会会计观”是目前大多数人的认识,因为无论从会计的历史演变过程看,还是从现实工作情况看,都符合这一观点。它论证了会计属于生产关系的范畴。然而,在世界即将开始进入第三次浪潮的“信息革命”或“知识革命”的今天,“技术会计观”的认识似乎更符合事物的发展规律。随着历史的进程,它将雄辩地说明会计是潜在的生产力。
Whether accounting belongs to the category of production relations or to the category of productive forces? To explore this issue, we must first figure out what is accounting. The article entitled “Summary of the 1981 China Symposium on Symposia” holds that although there are many ways of expressing this issue, it can be summed up in two basic viewpoints: one is that accounting is an information system and the other is accounting Management activities, a management effort or a social relationship. Some people put these two views summarized as “technical accounting” and “social accounting.” Obviously, the concept of social accounting is the understanding of most people nowadays because this view is consistent both with the historical evolution of accounting and with the actual work, and it demonstrates that accounting belongs to the category of production relations. However, As the world is about to enter the “information revolution” or “knowledge revolution” of the third wave today, the understanding of “technical accounting” seems to be more in line with the law of development of things. As the history progresses, it will eloquently state that accounting is a potential Productivity.