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一、文化的引入是会计研究的必然选择 马克思在《资本论》有关簿记的内容中作出了会计是“对过程的控制和观念的总结”这一著名论断,把“过程的控制”和“观念的总结”联系在一起,不仅全面地概括出会计不同于其他管理手段的本质特征,而且指出了会计包含两个方面,即技术的——“对过程的控制”手段,观念的——对“观念的总结”。这实际上就是文化的一个重要组成部分,前者容易理解,而后者,由于马克思把“观念的总结”多次表述为:把商品抽象成价值符号(《资本论》第一卷第31、71页和第二卷171页),使人们狭隘地认
First, the introduction of culture is an inevitable choice for accounting research Marx made the famous conclusion that accounting is “the process control and the concept summary” in the book contents of “Capital”. The “process control” and “concept Summarize ”, not only comprehensively summed up the essential characteristics of accounting different from other management tools, but also pointed out that accounting contains two aspects, namely technology -“ the process of control ”means, the concept of - the“ Concept summary. ” This is actually an important part of culture, the former is easy to understand, while the latter, as Marx put the concept of “summing up” many times as: abstracting the commodity into a value sign (Capital, Vol. 1, pp. 31, 71 And Volume II, p. 171) to make people narrowly recognized