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形势的发展,要求会计科学的理论建设必须加速。围绕“会计是经济管理的重要组成部分”这个中心思想。我们对会计科学理论体系的建设,提出如下意见: —个体系:会计管理是整个经济管理体系中的一个重要组成部分。就微观来说,它是企业管理系统申的一个分系统;就宏观来说。它是国民经济管理系统中的—个分系统。二个支柱:以政治经济学为会计理论的支柱,以数学为会计方法的支柱,同时还要结合其他学科有关知识。三个特点:会计管理同样具备企业系统管理的三个特点。第一,全面性;第二,均衡性;第三,关联性。这三个特点,也可表述为连续性、系统性和全面性。
The development of the situation requires that the theoretical construction of accounting science must be accelerated. Around the “accounting is an important part of economic management,” the central idea. We put forward the following opinions on the construction of the theoretical system of accounting science: - System: Accounting management is an important part of the whole economic management system. Microscopically, it is a subsystem of an enterprise management system; on a macro level. It is a branch of the national economic management system. Two pillars: Political economy as the pillars of accounting theory, mathematics as the pillars of accounting methods, but also with other relevant knowledge. Three characteristics: Accounting management also has three characteristics of enterprise system management. First, comprehensive; second, balanced; third, relevance. These three characteristics can also be expressed as continuity, systematicness and comprehensiveness.