论文部分内容阅读
(一)会计不只是一个信息系统会计在资本主义社会是资本家的一个关于资本变化情况的信息系统.但是,社会主义会计不只是一个信息系统,因为它与资本主义的会计不同,资本家要支取多少现金,要发给某工人多少工资,只要有资本家的通知就可以了.社会主义会计,它虽属单位领导管理,为企业领导人提供信息,如果企业领导人大量支取现金或大量收入现金,违反国家法令、制度,社会主义企业的会计,有权反对这种错误做法.如果企业领导人随意滥发奖金,会计也有权反对这种错误的做法.这就超出了信息系统的职责范围了.所以说社会主义会计不仅仅是提供信息的系统.如果从理论上把社会主义社会会计说成一个信息系统,在实际工作中就会取消会计的监督
(A) Accounting is not just an information system Accounting is a capitalist’s system of information about changes in capital in capitalist society, but socialist accounting is not just an information system because it differs from capitalist accounting and how much Cash, the number of wages to be paid to a worker, as long as the notice of the capitalists on it. Socialist accounting, although it is the unit of leadership and management, to provide information for business leaders, business leaders who withdraw cash in large quantities or large cash infringement National laws, regulations, and accounting of socialist enterprises have the power to oppose this wrong practice, and accounting leaders have the right to object to such wrongdoings if they arbitrarily raise money, which is beyond the scope of the information system. To say that socialist accounting is not only a system of providing information, but if we theoretically put socialist accounting in society into an information system, we will cancel the supervision of accounting in practice