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簿记(或会计)“当作生产过程的控制和观念总结”这句马克思关于簿记(或会计)的名言,道出了会计的真谛,迄今仍有其现实意义。对这句名言,我是这样来理解的;①这句话中的“生产过程”,显然是包含流通的再生产过程,相当于我们现在讲的“经营生产过程”。②“控制”的含义比“监督”更为广阔,包含计划掌握,监督管理、信息反馈、调整调节及微调等。③观念总结或观念综合,似乎可以具体地形象理解为“期末会计报表体系所提供的整套会计信息”,它们总括地反映了企业的财务状况和现金流量情况,归集总结了企业在这个期间的生产经营过程中
Bookkeeping (or accounting) “as the control of the production process and the concept of summation,” Marx’s famous account of bookkeeping (or accounting), out of the true meaning of accounting, so far still has its practical significance. To this famous quote, I understand it in this way. ① The “production process” in this sentence obviously includes the process of reproduction of circulation, which is equivalent to what we now call the “operation of the production process.” ② The meaning of “control” is broader than “supervision” and includes planning control, supervision and management, information feedback, adjustment and adjustment, and fine-tuning. ③ Concept summary or concept synthesis, it seems that the specific image can be understood as “the end of the accounting information provided by the entire set of accounting information,” they collectively reflect the financial status of the company and cash flow situation, summarizes the business during this period Production and management process