论文部分内容阅读
目前很多人在谈会计历史名人,我来谈谈马克思。马克思不但是伟大的革命导师、经济学家,还是会计学家,这是个人学习马克思所著《资本论》之所见和体会。《资本论>第一卷·第一篇·第一章“商品”中写道:“因为政治经济学爱谈鲁滨孙寓言,所以我们就来看看这个孤岛上的鲁滨孙吧。……经验会给他教训。曾从破船救出表,帐簿,笔和墨水的鲁滨孙,不久就变成一个十足的英吉利人,开始登记各种帐目了。他的帐簿包含他所有的各种有用物品的目录,记述它们生产上必要的各种工作,最后并记录这各种生产物一定量平均所费的劳动时间。鲁滨孙和那种物品
At present, many people are talking about accounting celebrities, I will talk about Marx. Marx was not only a great revolutionary mentor, economist, or accountant, but also an individual's knowledge and experience of studying ”Capital Theory“ written by Marx. Capital Theory> Volume I, Chapter 1, Chapter 1 ”Commodity “ wrote: ”Because political economy loves Robinson allegory, so let's take a look at Robinson on this island Let us learn from the experience that Robinson, who had rescued tables, books, pens and ink from a broken boat, soon became a full Englishman and began to register various accounts. His books contain His list of all the useful things, describing the various kinds of work necessary for their production, and finally recording the average amount of labor time spent on these various kinds of things.