马克思主义创始人对社会主义社会和共产主义社会的经济管理归结为“簿记”,指的就是“记帐”。我国经济管理中存在着一个问题,即偷漏税十分严重。之所以如此,主要原因之一是许多小集体和个体户“簿记”不全或根本就没有记帐。针对“簿记”不全的问题,建议对个体经济强化施行财务管理国家化,经营收支私有化的办法。即以个体经济实体为单位,所有个体单位的财务管理人员一律由 The founder of Marxism attributed the economic management of the socialist society and the communist society to “bookkeeping,” referring to “accounting.” There is a problem in China’s economic management that tax evasion is very serious. One of the main reasons for this is that many small groups and self-employed people have “bookkeeping” incomplete or simply no accounting. In response to the problem of incomplete bookkeeping, it is suggested that the administration of the financial administration be nationalized and the privatization of revenues and expenditures be implemented on the basis of strengthening the individual economy. That is to individual economic entities as a unit, all the individual financial management personnel by