早两年就见到有同志提出“有生产就有会计”这一观点。最近有的同志对这一观点作了进一步的发挥。例如说,会计是同生产劳动同时产生的,只要有生产活动,就一定有会计等等。(见《财会通讯》1981年第八期“对会计本质的探讨”一文)。我认为,这种说法是不符合历史唯物主义观点的。我们知道,生产是人类生存的基础,生产也是人类脱离动物界而独立发展的分野。马克思曾经指出,“一当人们自己开始生产他们所必需的生活资料的时候(这一步是由他们的肉体组织所决定的), As early as two years, I saw Comrade put forward the idea of ​​“there is production and accounting.” Some comrades have recently made this point further. For example, accounting is produced simultaneously with the production of labor, as long as there is production activities, there must be accounting and so on. (See the article “Discourse on the nature of accounting,” econ. I think this view is not in line with the historical materialist point of view. We know that production is the basis of human existence and that production is also the independent development of human beings from the animal kingdom. Marx once pointed out: "As soon as people begin to produce the necessities of life they themselves need (this step is determined by their physical organization)