| 马克思会计学说研究 |
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| 引用本文： | 侯文铿.马克思会计学说研究[J].福州大学学报,2002,16(4):9-15. |
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| 作者姓名： | 侯文铿 |
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| 作者单位： | 福州大学管理学院 福建福州350002 |
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| 摘 要： | 为了贯彻江泽民同志的“四个同样重要”和“对哲学社会科学工作者的五点希望”的精神 ,重新学习《资本论》中有关会计的问题 ,并结合当前会计工作实践 ,划分为十个专题 ,进行重点研究。
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| 关 键 词： | 资本论 会计学说 过程控制 诚信为本 无形损耗 |
| 文章编号： | 1002-3321(2002)04-0009-07 |
| 修稿时间： | 2002年5月27日 |
On Marx's Theory of Accounting |
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| By Hou Wen-keng.On Marx's Theory of Accounting[J].Journal of Fuzhou University(Philosophy and Social Sciences),2002,16(4):9-15. |
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| Authors: | By Hou Wen-keng |
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| Institution: | By Hou Wen-keng |
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| Abstract: | For the implementation of "the Four Points of Equal Importance" and "the Five Points of Advice for Workers in the Field of Philosophical and Social Sciences" proposed by Jiang Zeming, a further research is made into the issues concerning accounting in The Capital. Ten special subjects are classified in the perspective of the current situation in China and taken as theoretical basis for the development and innovation in accounting in current China. |
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| Keywords: | The Capital theory of accounting process control credibility as the first priority invisible waste |
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