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《财务与会计》杂志一九七九年第二期发表了贺南轩同志的文章《记帐方法没有阶级性》,我看了以后有点不同看法,提出来同贺南轩同志商榷. 一,什么是记帐方法,记帐方法属于哪种科学范畴? 毛主席说:“自从有阶级的社会存在以来,世界上的知识只有两门,一门叫做生产斗争知识,一门叫做阶级斗争知识.自然科学、社会科学,就是这两门知识的结晶”(《整顿党的作风》).所谓自然科学,就是研究自然界各种物质现象运动规律的科学,如物理、化学、数学等等.所谓社会科学,就是研究社会现象及其运动规律的科学,如政治学、经济学、法律学、会计学等等.
In the second issue of Finance and Accounting in 1979, Comrade He Nanxuan published an article titled “There is no classality in accounting methods”. After reading it, I read a little different opinion and proposed to discuss with Comrade He Nanxuan: First, what is the accounting method? What kind of scientific category does the accounting method belong to? Chairman Mao said: “Since the existence of a class society, there are only two kinds of knowledge in the world, one is called production struggle knowledge and the other one is called class struggle knowledge.Natural sciences and society Science is the crystallization of these two kinds of knowledge. ”(“ Rectifying the Party’s Style ”) The so-called natural science is the study of the laws of movement of various physical phenomena in nature, such as physics, chemistry, mathematics, etc. The so-called social science is Study of social phenomena and the laws of movement of science, such as politics, economics, law, accounting and so on.