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会计是一门管理经济的科学,是随着生产的发展和人们管理经济的需要而产生和发展的。经济越发达,生产、分配、交换(流通)和消费的过程越复杂,就越需要利用会计来进行反映和监督。会计对于机械化、社会化大生产来说,比小规模手工劳动重要得多;对于以公有制为基础的社会主义经济来说,又比私有制为基础的社会经济重要得多。我们要加速社会主义现代化建设,要按照客观经济规律办事,要用经济手段管理经济,要加强经济核算、讲求经济效果,就必须丰富和发展会计科学,充分发挥会计工作在四个现代化建设中的作用。
Accounting is a science of economic management, which is produced and developed with the development of production and the need of people to manage the economy. The more advanced the economy, the more complex the process of production, distribution, exchange (circulation) and consumption, the more we need to use accounting to reflect and supervise. Accounting is much more important for mechanized and socialized large-scale production than small-scale manual labor; for a socialist economy based on public ownership, accounting is more important than private-based economy. If we want to speed up the socialist modernization drive, we must act in accordance with the objective economic laws, manage the economy by economic means, strengthen economic accounting and emphasize economic results, we must enrich and develop the accounting science and give full play to the work of accounting in the four modernizations effect.