在我国会计理论界,不管是“管理活动论”还是“信息系统论”,都把商品经济条件下的会计对象,定义为价值运动。并认为,价值运动在资本主义条件下,表现为资本运动,在社会主义条件下表现为资金运动(本文称之为“价值运动论”)。然而,随着实践的发展和人们认识的深化,已有不少人对这一论断的正确性产生了怀疑。本文试图运用马克思的劳动价值理论,对这一问题加以探讨。价值运动,能不能作为会计反映和控制的内容?分析的结果是令人怀疑的。矛盾之一:会计活动的目的与社会主义生产目的的矛盾。“价值运动论”认为:“资金是价值存在的一种形态,它是生产资料公有制条件下,社会再生产过程中,处于运动状态 In the field of accounting theory in our country, whether it is “management activity theory” or “information system theory”, the accounting objects in the commodity economy are defined as the value movement. And that the value of the movement in the capitalist conditions, the performance of the capital movement, under the conditions of socialism as a capital movement (referred to as the “Value Movement Theory”). However, with the development of practice and deepening of people’s understanding, quite a few people have cast doubt on the correctness of this assertion. This paper attempts to use Marx’s labor theory of value to explore this issue. Value movement, can accounting and accounting as a reflection? The results of the analysis is questionable. One of the contradictions: the contradiction between the purpose of accounting activities and the purpose of socialist production. The Theory of Value Movement states: "Capital is a form of existence of value. It is the state of public ownership of the means of production under the condition of social reproduction and is in a state of movement