“价值”是会计学的逻辑起点

会计学的逻辑起点是会计学的本原和开端,应具备三方面的条件第一,作为会计对象矛盾特殊性的“本原”,它是会计科学的理论基石;第二,它必须是会计学理论里表现为抽象的、在自身中潜藏理论发展可能性的东西;第三,它同时是会计活动的历史起点。据此,广义的“价值”可以作为会计学的逻辑起点,它的质的规定性是主体(人类)对象化活动(劳动量)所创造的使用价值,量的规定性是劳动量与使用价值量之间的数量对比关系。

Value:The Logical Point of Departure in Accounting

The logical point of departure in accountin g constitutes the origin of accounting, which must meet the following requirements: (1) it must be the theo retical cornerstone of the science of accounting, possessing such an "essence" a s representing the peculiarity of contradictions in the objects of accounting; ( 2) it must be capable of being represented abstractly in accounting, possessing potentials for theoretical development, and besides, (3) it must historically be the starting point of accounting activities. On the basis of this hypothesis, i t is argued that value in a broad sense can be regarded as the logical point of departure in accounting, because qualitatively it prescribes the use value creat ed by human labour, whereas quantitatively it prescribes the contrastive relatio ns between labour value and use value.