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近几年来,适应四化建设的需要,我国会计学界在探讨经济效果与会计这一课题上是有很大成就的,使会计工作为经济体制改革和提高经济效果做出了应有的贡献。笔者也曾提出过不成熟的意见,参加讨论(《论经济效果与会计》见甘肃省会计学会(《财会动态》及《会计研究》1982年第五期)。目前,我国生产的经济效果总的说来还是比较差的,会计在讲求经济效果中的作用尚未得到充分的发挥。在相当多的单位里,总感到会计工作突不破原有的旧框框,在讲求经济效果中总是感到办法不多,天地不广阔。究其原因固然是多方面的,但这同没有选好“突破口”是有关系的。突破口在何方?本文试图从技术经济与会计的相互关系出发,探讨会计在讲求经济效果中怎样发挥作用,作为笔者对这个问题认识的补充。
In recent years, to meet the needs of the four modernization projects, the accounting circle in China has made great achievements in discussing the economic effects and accounting issues, making the accounting work make due contributions to economic system reform and improving economic effects. The author has also submitted immature opinions and participated in the discussion (“On Economic Effects and Accounting”, see the Accounting Society of Gansu Province (“Accumulation of Finance and Accounting” and “Accounting Research”, Issue 1982). At present, the total economic effect of China’s production In fact, the role of accounting in economic efficiency has not yet been fully realized, and in a large number of units, accounting work is always inextricably bounded by the old frame, and it always feels that it is a way to emphasize economic results. There are not many reasons, and the world is not vast. The reasons are numerous, but this is related to the failure to choose a “breakthrough.” Where is the breakthrough? This article attempts to explore the relationship between technical economy and accounting and explore the importance of accounting. How does the economic effect work? As a supplement to the author’s understanding of this issue.