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长期以来,我国会计理论将资产=负债+资本(或业主权益),看成是资本主义的会计方程式,是为资本家服务的,体现着资产阶级的意志,是社会主义会计理论所不能容纳的。这种阶级论,在开放搞活的今天,仍然束缚着人们的思想,极大地影响了我国会计学理论的发展,限制了会计在对外开放,对内搞活,以及在社会主义财产的所有权和经营权分离形势下的积极作用。近来,《财会通讯》发表了贾华章、邬杏川同志的《从联合企业看传统的会计方程式》(1987年第5期下简称《贾文》)、成良仁同志的《对我国记帐法理论的再认识》(1988年第1期下简称《成文》)等文章,对我国现行会计方程式提出改革的探讨,尽管其中有不少值得借鉴之处,但其改革是不彻底的。
For a long time, the accounting theory of our country regards assets = debt + capital (or owner’s rights) as the capitalist accounting equation, serving the capitalists, embodies the will of the bourgeoisie, and can not be accommodated by the socialist accounting theory. Today, this kind of class theory still holds the people’s thinking when it is open and invigorated. It has greatly affected the development of accounting theory in our country, restricted the accounting’s ability to open up and invigorate the country, and the ownership and management of socialist property Separation of the positive role of the situation. Recently, the “Accounting and Communications” published Comrade Cheng Kah Chau, Comrade Wu Xingchuan’s “Traditional Accounting Equation from a Joint Venture” (No. 5 of 1987, referred to as “Jia Wen” for short) and Comrade Cheng Liang-jen’s “ Re-understanding ”(No. 1, 1988, abbreviated as“ written ”) and other articles to discuss the reform of the current accounting equation in our country. Although many of them are worth learning from, the reform is not complete.