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1、以马列主义、毛泽东思想为指导,以总结我国建国以来财会工作的经验为主,有分析、有鉴别地吸收国外的成果,建立具有创见性的会计理论方法体系。 2、要摆脱纯技术方法论传统观点的束缚,从会计是一种管理活动、会计工作是一项经济管理工作这个基本观点出发建立新的理论方法体系,要研究和掌握会计这种管理工作的特点和规律性。 3、要以自觉地讲求经济效益为主线,体现会计工作在实现微观效益与宏观效益、目前效益与长远效益、外在效益与潜在效益统一方面的重要作用;要建立准确地反映、评价宏观经济效益与微观经济效益相结合的理论方法体系。 4、要适应我国计划经济制度的要求,建立既
1, Guided by Marxism-Leninism and Mao Zedong Thought, we summarize the experience of our country’s accounting work since the founding of our nation, analyze and differentiately absorb the achievements of other countries and set up an innovative system of accounting theory and methodology. 2, to get rid of the shackles of the traditional view of purely technical methodology, to establish a new theoretical method system from the basic point of view that accounting is a management activity and accounting work is an economic management work, and to study and master the characteristics of accounting management And regularity. 3, to consciously emphasize economic benefits as the main line, reflecting the accounting work in the realization of micro-efficiency and macroeconomic benefits, the current efficiency and long-term benefits, external benefits and potential benefits of the unity of the important role; to establish an accurate reflection of macroeconomic Benefit and micro-economic efficiency of the combination of theoretical method system. 4, to meet the requirements of China’s planned economic system, establish both