现在,我们已经明确认识到,科学技术是生产力.而且随着科学技术的发展,愈来愈成为重要的生产力了.那末,对会计这门技术性很强的工作,应该如何认识呢?它究竟应该属于什么范畴呢?本文想就这个问题做一点极为肤浅的探讨. 马克思指出:“过程越是按社会的规模进行,越是失去纯粹个人的性质,作为对过程的控制和观念总结的簿记就越是必要;因此,簿记对资本主义生产,比对手工业和农民的分散生产更为必要,对公有生产,比对资本主义生产更为必要.”(《马克思恩格斯全集》第24卷,第152页),随着人类社会生产力的提高和发 Now that we have clearly realized that science and technology are productive forces and are increasingly becoming an important productive force as science and technology develop, what should we know about this highly technical work of accounting? What kind of area does this belong to? This article would like to make a very superficial discussion on this issue. Marx pointed out: “The more the process proceeds according to the scale of society, the more it loses the purely personal nature of the book as a summary of the process control and concepts So bookkeeping is more necessary for capitalist production than for decentralized production of handicrafts and peasants and more necessary for public ownership than for capitalist production. ”(The Complete Works of Marx and Engels, Vol. 24, No. 152 pages), with the improvement of human social productivity and hair