最近我学习了《湖北省会计干部技术职称业务考核复习提纲》的“基础知识”部分。我认为作为会计学理论基础知识,应该统管各行各业各种会计理论。但是从省编的会计基础知识答案看,它不能满足这个要求。它基本上是企业会计的基础知识。下面仅就会计和记帐方法来说明这个问题。关于什么是会计,答案是:“……全面地反映和监督企业生产经营过程及其结果,考核和分析生产经营活动的经济效果,……”照此说法,那么不反映生产经营的会计叫什么呢?象学校、机关、团体和事业单位等,不搞生产经营,谈不上什么反映、监督、考核、分析生产经营过程及其结果,那么是 Recently I studied the “Basic Knowledge” part of “Outline of Business Review and Review of Hubei Accounting Cadre Technical Title”. I think as the basic knowledge of accounting theory, we should control all kinds of accounting theory in all walks of life. However, according to the provincial accounting basic knowledge of the answer, it can not meet this requirement. It is basically the basics of business accounting. The following only accounting and accounting methods to illustrate this problem. On what is accounting, the answer is: “... ... a comprehensive reflection and supervision of the process of enterprise production and its results, assessment and analysis of the economic activities of production and operation, ... ...” In this view, then do not account for the production and operation of accounting what Like schools, agencies, organizations and institutions, etc., do not engage in production and management, what is not reflected, supervision, assessment, analysis of production and management processes and the results, then