财会工作者为什么要学习马克思关于资本循环和周转的理论,这是由财会工作的地位和作用,以及财会工作者更好地完成自己的任务所要求的。财会工作在企业和整个经济的经营管理中有很重要的地位和作用。但是,在一个比较长的时期内,部分是由于“左”的思想影响,部分是由于财会理论的宣传和研究薄弱,加上一大批新的财会工作人员缺少基础训练,不少人对财会工作的重要性认识不足。很多人往往认为,财会工作就是写写算算,收收付付,或者说就是记帐、算帐、报帐。这种看法是很不全面的。财会工作从它产生的那一天起,就是与生产紧密联系的,是为了加强经营管理,以取得最好的经济效果。生产越发展,会计越重要。在中国的古代,从奴隶制、封建制国家,到大寺院、大庄园,包括作坊、商 Why do accounting staff learn Marx’s theory of capital circulation and turnover, which is required by the status and role of accounting work, and the finance staff to perform their tasks better. The accounting work has a very important position and role in the management of the enterprise and the entire economy. However, in a relatively long period of time, it was partly due to the “Left” ideological influence, partly due to the weak propaganda and research of accounting theories, and the lack of basic training for a large number of new accounting staff. Many people work on accounting. The importance of understanding is insufficient. Many people often think that accounting work is to write and calculate, collect and pay, or that is, accounting, accounting, reimbursement. This view is very incomplete. From the day it was created, the accounting work was closely linked with production. It was to strengthen business management in order to achieve the best economic results. The more development in production, the more important accounting is. In ancient China, from slavery, feudalism, to monasteries, large estates, including workshops, businesses