论文部分内容阅读
目前,关于社会主义会计的对象,一种较流行而具有代表性的提法,是资金运动说。究竟这种提法是否准确地概括了我国会计对象的客观实际?是否存在问题?存在哪些问题?本文试图作些探讨。资金运动说认为社会主义会计的对象是资金运动,或社会主义再生产过程中的资金运动。当它处于相对静止状态时,表现为不同阶段的资金占用及其相应的来源,当它处于显著变动状态时,表现为资金在企业内部的循环与周转、耗费与收回以及投入企业和退出企业。
At present, a more popular and representative formulation of the targets of socialist accounting is the movement of funds. Whether or not this formulation accurately summarizes the objective reality of China’s accounting object, whether there are problems and what problems exist? This article attempts to make some discussion. The fund movement said that the target of socialist accounting is the movement of funds, or the movement of funds in the process of socialist reproduction. When it is in a relatively stationary state, it shows the capital occupation of different stages and its corresponding source. When it is in a state of significant change, it shows the circulation and turnover of funds within the enterprise, the consumption and recovery, and the input and withdrawal of enterprises.