《财会通讯》87年第3期发表了刘贵生、熊哲玲同志的《浅探会计理论基础》一文(以下简称《浅探》)。文章对会计学的理论基础作了一些有益的探索,但有几个问题似有商榷的必要。一、马克思主义政治经济学是会计学的理论支柱。政治经济学是马克思主义的重要组成部分,是一切经济学科的理论基础,也是会计学的理论支柱。马克思主义政治经济学揭示的商品生产、商品交换的一些经济范畴和经济规律,撇开其资本主义特有的本质,我认为,对社会主义有计划的商品经济同样也是适用的。社会主义会计学中,诸如:商品、价值、价格、货币、工资、成本、税金、利润等经济范畴,不仅借用资本主义的名词,而且在经济内涵方面也有继承性。例如会计上常用的“资金”一词,也是从“资本”脱胎而来的。马克思的《资本论》不仅揭示了资本主义社会的经济范畴和经济规律,而且在许多地方还谈到资本主义生产方式废除以后的一些经济范畴和经济规律,谈到了人类社会生产和社会经济生活中的一般 In the third issue of Accounting Newsletter 87, he published a text entitled “Fundamentals of Accounting Theory” (hereinafter referred to as “shallow exploration”) by Comrade Liu Guisheng and Xiong Zheling. The article made some useful exploration on the theoretical basis of accounting, but there are several issues that seem to be necessary for discussion. First, Marxist political economy is the theoretical pillar of accounting. Political economy is an important part of Marxism, a theoretical basis for all economic disciplines, and a theoretical pillar of accounting. Marxist political economy reveals some economic categories and economic laws of commodity production and commodity exchange. Apart from the peculiar nature of capitalism, I think it is equally applicable to a socialist planned commodity economy. Socialist accounting, such as: commodity, value, price, currency, wages, costs, taxes, profits and other economic categories, not only to borrow capitalist terms, but also in terms of economic connotation also has inheritance. For example, accounting commonly used “capital” is also derived from the “capital”. Marx’s “theory of capital” reveals not only the economic categories and economic laws of capitalist society, but also in many places the economic categories and economic laws after the abolition of the capitalist mode of production and the economic development in human society and in the social and economic life General