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一、财务与会计的基本区别——分设的理论依据1.从财务与会计产生的历史条件和背景看,财务和会计是两个不同的经济概念。根据会计史学家郭道扬教授的考证,会计行为产生于原始社会出现剩余产品的旧石器时代,距今已有20万年左右的时间。但财务产生的根本条件是商品生产与商品交换的产生和形成,并且以私有制的形成为其产生的重要标志,距今不过五六千年的时间。不但如此,会计将随着社会经济的发展而变得越来越重要,即使到了共产主义社会.会计也将发挥着重要的作用;但作为处理利益分配关系的财务,到了共产主义社会就会随着商品生产和交换的消亡而消
First, the basic difference between finance and accounting - the theoretical basis for the division 1. From the historical conditions and background of finance and accounting, finance and accounting are two different economic concepts. According to the accounting historian Professor Guo Daoyang’s research, accounting practices originated in the Paleolithic period in the primitive society appeared surplus products, about 200,000 years ago. However, the fundamental condition of financial production is the emergence and formation of commodity production and exchange of commodities, and the important symbol of its formation by private ownership is no more than five or six thousand years ago. Not only that, accounting will become more and more important with the development of society and economy, even in the communist society. Accounting will also play an important role. However, as a financial institution that deals with the distribution of benefits, communist society will follow The disappearance of the production and exchange of goods disappears