我主张对现在的会计科学体系,包括会计理论体系、会计方法体系和各门会计学科的组成体系,通过研究、讨论加以改造,非如此便无法适应客观情况的变化对会计科学提出的新要求.但是,要把改造工作做好,就要有正确的理论作指导。在一个很长时期内,我总想把会计科学体系建立在经济效果理论基础之上,本着这个想法,我想谈谈对会计和会计职能的再认识。一、什么是会计在实际的经济生活中,各行各业和各级管理部门都有一些人在从事会计工作.据财政部不完全的统计,现在全国仅县以上所属全民和集体企事业、行政单位的会计人员就有一百七十万人,如果加上社、队企业和生产队的会计人员,全国的会计大军有数百万。按照马克思 I advocate reforming the current system of accounting science, including the system of accounting theory, the system of accounting methods and the various accounting disciplines, through research and discussion, so that it will not be able to meet the new requirements for accounting science brought by objective changes. However, if we are to properly carry out the reconstruction work, we must have the correct theory as a guide. For a long time, I always wanted to establish the system of accounting science on the basis of economic theory. With this idea, I would like to talk about the re-understanding of accounting and accounting functions. First, what is accounting In the actual economic life, all walks of life and management at all levels have some people engaged in accounting work.According to the incomplete statistics of the Ministry of Finance, now only the county-owned and collective owned enterprises and administrative departments above the county level, the executive There are 1.7 million accounting personnel in the unit, and millions of accounting people in the country, if they are added to the accountants of corporations, team companies and production teams. Follow Marx