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厦门大学会计系余绪缨教授的论著《会计理论与现代管理会计研究》已于1989年12月由中国财政经济出版社出版。作者从四十年代中期开始,结合教学进行会计研究工作,共发表了90余篇论文,从中选取26篇结集而成本书,内容涉及会计理论、社会主义企业经济核算、经济活动分析专题、现代管理会计的基本理论与方法和币值变动会计五个方面。所探讨的多是当时环境下亟待解决的问题,作者以其理论研究的功力使这些探讨达到一定的深度。如废品损失对产品成本影响的分析计算,流动资金利用效果的指标体系及
Professor Yu Xuying, Department of Accounting, Xiamen University, “Accounting Theory and Modern Management Accounting Research” was published in December 1989 by China Financial and Economic Publishing House. Starting from the mid-1940s, he conducted a total of more than 90 papers combining teaching with accounting research and selected 26 compilation and cost books, covering accounting theory, socialist enterprise accounting, analysis of economic activities, The basic theories and methods of management accounting and the five aspects of currency variation accounting. Most of the discussions are problems to be solved under the current circumstances. The author, with the help of his theoretical research, has brought these discussions to a certain depth. Such as analysis and calculation of the impact of waste loss on product cost, index system of liquidity utilization effect and