本书于1986年1月由湖北科技出版社出版,在国内外产生了一定影响,两年多来,我广泛吸取哲学、经济学、系统论、控制论、信息论、耗散结构论等学科有益成果,将“资金运动论”发展为“价值与使用矛盾论”,进行修正再版,它具有交叉性、边缘性、前沿性特色,对加强经济理论建设、深化经济体制改革,治理经济环境均有积极意义。要点如下: 1、现代会计不是单纯搞价值核算的,而是研究价值与使用价值矛盾的科学。在再生产过程中,每当价值与使用价值对立时,采用先进科学技术,提出多种可行方案,预测选优,使矛盾向 This book was published by Hubei Science and Technology Publishing House in January 1986 and has had some influences both at home and abroad. Over the past two years, I have extensively absorbed the disciplines of philosophy, economics, system theory, cybernetics, information theory and dissipative structure theory As a result, the “capital movement theory” has been developed into a “theory of the contradiction between value and use”, which is revised and reprinted. It has the characteristics of cross-cutting, marginal and cutting-edge. It is of great significance to strengthening economic theory, deepening economic restructuring and managing the economic environment Positive meaning The main points are as follows: 1, modern accounting is not simply engaged in value accounting, but the conflict between the value of research and use of science. In the process of reproduction, whenever the value is opposite to the value in use, advanced science and technology are put forward to propose various feasible solutions to predict the selection and make the contradiction