论文部分内容阅读
会计是生产力这个提法(《财务与会计》1979年第四期),见诸报刊的还不多。我是赞成这种探索精神的。但是,我不同意这样的结论。我认为,会计既是生产力,也是生产关系的科学。
Accounting is the productivity of this formulation (“Finance and Accounting” 1979 fourth period), see the newspapers are not many. I agree with this spirit of exploration. However, I do not agree with this conclusion. I think accounting is both a productive force and a science of production relations.