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一、关于会计管理的内容根据马克思的价值学说,在商品货币经济存在的条件下,我觉得把会计管理的内容抽象为价值运动是可行的。价值是商品经济的产物,有商品就有价值,有价值就会有价值的耗费和形成(包括价值的增殖)、价值的实现、价值的分配、价值的补偿、价值的积累等经济现象,所有这些我们可以统称之为价值运动。对价值运动的“观念总结”和“控制”主要是由会计来实现的。确定价值运动是会计管理的内容,对实际工作至少有以下一些好处: 1.有助于在会计工作中正确处理价值与使用价值的关系,使两者实现最优结合。如果把企业管理分为价值管理和使用价值管理两个系统的话,会计管理不言而喻地应当属
I. Contents of Accounting Management According to Marx’s theory of value, under the conditions of commodity currency economy, I think it is feasible to abstract the content of accounting management to value movement. Value is the product of the commodity economy. There are goods that have value. Values can have valuable consumption and formation (including the proliferation of value), the realization of value, the distribution of value, the compensation of value, and the accumulation of value. These we can collectively call value sports. The “summary of ideas” and “control” of value sports are mainly realized by accounting. Determining value sports is the content of accounting management. It has at least some of the following benefits to practical work: 1. It helps to correctly handle the relationship between value and use value in accounting work so that the two can be optimally combined. If enterprise management is divided into two systems: value management and use value management, accounting management should be a matter of course