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苏联经济学博士、教授、全苏科学技术协会联合会经济活动分析和核算问题小组主席弗·弗·帕利在全苏第二次会计科学应用学术会议上作了报告,并且根据这一报告整理写成“在完善经济机制条件下的会计核算”一文刊登在苏联《会计》杂志1982年第4期上,该文论述了苏联当前完善会计核算的一些主要问题,文中着重谈到了会计核算方面科学研究的主要方向.现仅将作者有关这一方面的论述摘要译述如下:
According to Ph.F. Pali, Ph.D., professor of economics and professor at the All-China Federation of Science and Technology Societies, and chairman of the Economic Activities Analysis and Accounting Unit of the All-China Federation of Soviet Science and Technology, he made a report at the Second Academic Conference on Applied Accounting in the Soviet Union and organized it according to the report The article “Accounting under the Condition of Improving Economic Mechanism” was published in the fourth issue of the journal Accounting in the Soviet Union in 1984. This article discusses some of the major problems in the Soviet Union’s current perfection of accounting. The article focuses on the science of accounting The main directions of the research are as follows: The abstract of the author’s discussion of this aspect is only as follows: