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社会集团购买力支出纳入会计核算试点迄今已两年多了。许多文章对此进行过探讨,本文拟从以下几个方面谈谈对社会集团购买力支出纳入会计核算的粗浅认识。一、社会集团购买力支出属于统计核算范畴还是属于会计核算范畴我认为,社会集团购买力支出属于会计核算范畴。理由是:第一,从会计对象而言,社会集团购买力支出是客观存在的会计对象。因为会计对象是核算再生产过程中可以用货币表现的资金运动,而社会集团购买力支出是再生产过程中的一种资金运动,这种资金运动又是以货币表现的一种价值形式,因而它是客观存在的会计
It has been more than two years since the purchasing power spending of social groups was included in the accounting tests. Many articles discussed this issue, this article intends to talk about the following aspects of the purchasing power of social groups into the superficial understanding of accounting. First, the social group purchasing power expenditures belong to the category of statistical accounting or accounting areas I think that the purchasing power of social groups belong to accounting category. The reasons are: First, from the perspective of accounting objects, the purchasing power of social groups is an objective accounting objective. Because the object of accounting is the movement of funds that can be represented in money in the process of reproduction and the expenditure of purchasing power of social groups is a movement of capital in the process of reproduction which is a form of value expressed in money and hence objective Existence of accounting