前一阶段,我参加某学会举行的座谈会,有的同志谈起借贷记帐法在中国大多数行业中曾一度被打上资本主义烙印而“靠边站”一事,感慨良多.我觉得不仅会计如此,也涉及到一些经济理论问题.例如从资本主义国家引进的经济理论或经营管理的理论、方法、形式、技术等,包括会计在内,究竟属于什么范畴?是不是都应该打上资本主义烙印? 马克思的《资本论》研究的对象,固然 In the previous stage, I attended a symposium held by a certain college, and some comrades talked about how the debit and credit accounting system was once labeled as “capitalist” in most industries in China. So, it also involves some economic theory issues, such as the theory, method, form and technology of economic theory or operation and management introduced from capitalist countries, including accounting, what are the realm? ? Marx’s “capital” research object, of course