生产联合公司、企业和组织是采用会计核算的基本单位,这些单位运用会计核算保证对全部经营活动进行观察和监督。为了揭示会计核算对象的内容,应当研究一下在社会主义的联合公司和企业(组织)中社会产品的生产过程是怎样进行的。我们首先指出,物质财富的生产是物质生产领域各部门经营活动的结果所实现的。非生产领域对于社会产品的创造只有间接的关系,同时,它们的活动对社会主义生产方式有一定的促进作用。在这种条件下,社会全体成员对于以最少消耗获得优质产品感兴趣。国营生产联合公司和企业在它们的活动期内,从国家即从国家的社会主义公有基金中取得必需的资金。社会主义的联合公司和企业所建立的基金, Production joint companies, companies, and organizations are the basic units that use accounting. These units use accounting to ensure that all business activities are observed and monitored. In order to reveal the content of accounting objects, we should study how the production process of social products in socialist joint companies and enterprises (organizations) proceeds. We first point out that the production of material wealth is achieved as a result of the activities of various departments in the field of material production. Non-production areas have only indirect relationships with the creation of social products. At the same time, their activities have a certain role in promoting socialist production methods. Under such conditions, all members of society are interested in obtaining quality products with minimal consumption. State-owned production joint companies and enterprises obtain necessary funds from the state, that is, from the country’s socialist public funds during their activities. Funds established by socialist joint companies and enterprises,