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《财会通讯》1987年第3期刊载“会计学科体系模式初探”一文,现提出几点不同意见: 一,我认为不能取消经济活动分析课。第一,“经济活动分析”在会计学科体系中是一门检验性学科,如果取消,就象工厂只有产品生产,没有产品检验一样。其次,我国经济管理中普遍存在定量分析不足的问题,若在教学中取消“经济活动分析”,就必然会削弱实际工作中的定量分析。同时,“经济活动分析”的内容远远超出财务管理学需要的东西。财务管理主要研究资金运动,经济活动分析主要研究经济活动过程中出现的差异,是对资金运动的过程和结果进行分析,二者的研究对象是不同的,不能合并为一门学科。
“Accounting Newsletter” 1987 the third issue of “accounting disciplinary system model” a text, now made a few differences: First, I think we can not cancel the activity analysis class. First, “economic activity analysis” is a test discipline in the accounting discipline system. If canceled, it is just like the factory has only product production and no product inspection. Second, there is a general problem of insufficient quantitative analysis in China’s economic management. If we abolish the “analysis of economic activities” in teaching, we will inevitably weaken the quantitative analysis in practical work. At the same time, the content of “Economic Activity Analysis” goes far beyond the needs of financial management. Financial management mainly studies the movement of funds. The analysis of economic activities mainly focuses on the differences that occur in the course of economic activities. It analyzes the process and results of capital movements. The research objects of the two are different and can not be merged into a single discipline.