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在资本主义社会,会计作为资本家的一个经济信息系统是可以理解的。因为在资本主义条件下,会计是单纯为资本家利益服务的;而在社会主义社会,会计就不只是一个信息系统,而且它还是经济管理中不可缺少的一个重要组成部分;社会主义企业中的会计人员具有双重任务和双重身份,一方面,他是企业的一个成员,受本企业行政领导人的管辖,维护本企业集体相职工的合法权益;另一方面,他又是国家政策,法令和制度的执行者和监督者,担负着维护国家财政制度和财务制度,保护社会主义公共财产,加强经济管理、提高经济效益的重要任务。这与资本主义社会的会计人员仅仅是资本家利益的代表者是有本质上的区别的。所以说社会主义会计不仅仅是信息反馈系统,而且还是经济管理的一个重要分支。如果从理论上把社会主义社会会计说成只是一个信息系统,在实际工作中就会取消会计的监督作用,这是不利于会计科学的发展,以及发挥它在经济管理中的作用的。
In capitalist society, accounting as a capitalist’s economic information system is understandable. Because under capitalism accounting is purely for the benefit of capitalists; and in socialist society accounting is not just an information system, but it is also an indispensable part of economic management. Accounting in socialist enterprises On the one hand, he is a member of the enterprise and subject to the jurisdiction of the executive leaders of the enterprise, and maintains the legitimate rights and interests of the workers and staff members of the enterprise collectively. On the other hand, he is also a national policy, decree and system The chief executive and supervisor, shoulder the important task of safeguarding the state financial system and financial system, protecting the socialist public property, strengthening economic management, and improving economic efficiency. This is essentially different from the accountants in the capitalist society who merely represent the interests of capitalists. Therefore, socialist accounting is not only an information feedback system, but also an important branch of economic management. If we theoretically regard the socialist social accounting as just an information system, we will cancel the supervisory role of accounting in practical work, which is detrimental to the development of accounting science and its role in economic management.