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物质资料的生产,是人类社会存在和发展的基础.人们在进行物质资料生产的时候,总要关心生产活动的结果.由于时间节约规律的作用,又总要把所耗与所得进行比较,力求以最小的消耗取得最大的收获.就是说总要关心经济效益的高低,赵紫阳同志在五届人大四次会议上提出:“千方百计地提高生产、建设、流通等各个领域的经济效益,这是一个核心问题”.搞经济离不开会计,而要解决提高经济效益这个核心问题,就更需要会计.
The production of material data is the basis for the existence and development of human society.When people are concerned with the production of material data, they are always concerned about the results of their production activities.Because of the time-saving laws, they must always compare the consumption with the proceeds and strive In other words, we must always care about the level of economic benefits. At the Fourth Session of the Fifth National People’s Congress, Comrade Zhao Ziyang put forward: “We will do everything possible to increase the economic benefits in various fields including production, construction and circulation. Is a core issue. ”Engaging in economy can not be separated from accounting. To solve the core issue of raising economic efficiency, accounting is even more necessary.