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苏联哈萨克共和国高等和中等教育部副部长,经济学副博士K·H·纳里巴耶夫在《会计核算》杂志1980年第1期上发表文章,介绍了苏联会计界对复式记帐本质的几种看法,且作了一些分析,最后还对自动化核算条件下是否存在复式记帐问题提出见解.现摘译如下:为了更充分利用发达社会主义的经济优势和良好条件,必须改善苏联的经济结构、管理体系和方法.会计核算有一项最重要的控制职能,它的进一步发展应当促进这个问题的顺利解决.目前,在国民经济中已经广泛运用现代化的电子计算机,核算的自动化以及对自动化管理系统中最重要系统之一的“会计核算”进行深入研究并充分发挥其作用,对于所提出问题的解决有着重大意义.这就需要深入研究自动化条件下的会计核算基本理论和组织特
KH Narimbayev, Deputy Minister of Higher and Secondary Education of the Kazakh Ministry of Higher Education and the Ministry of Education of the Soviet Union, published an article in the first issue of the Accounting Journal of 1980, introducing the essence of the accounting profession in the Soviet Union Several views, and made some analysis, and finally also on the existence of automated accounting conditions double accounting issues put forward opinions are now extracted as follows: In order to make full use of advanced socialist economy and good conditions, we must improve the economy of the Soviet Union Structure, management system and method.Accounting has one of the most important control functions, its further development should promote the smooth solution of this problem.Currently, in the national economy has been widely used modern electronic computer, accounting automation and automation management In-depth study and give full play to its role in the “Accounting ”, one of the most important system in the system, is of great significance to the solution of the proposed problem.This requires further study of the basic theory of accounting and organization under automation