马克思和列宁对会计都曾有过不少论述,我们应该从马列主义理论的高度来认识和研究会计的地位和作用。作为一个好的领导,应该研究各行各业的地位和作用,以及它们之间的相互关系。我们不能要求各级领导都成为各行各业的专家,但他们至少应该懂得各行各业的地位和作用,以及它们之间的相互关系。我们不能要求各级领导都成为通晓会计业务的会计 Marx and Lenin had many discourses on accounting. We should understand and study the status and role of accounting from the perspective of Marxism-Leninism. As a good leader, we should study the status and role of all walks of life and their interrelationships. We can not ask leaders at all levels to become experts in all walks of life, but at a minimum, they should understand the status and role of all walks of life and their interrelationships. We can not ask leaders at all levels to become accountants who know the accounting business