毛泽东财会思想探析

Analysis of Mao Zedong's Thought of Fianance and Accounting

毛泽东在长期领导革命和建设的过程中,提出过许多正确的财会思想：依靠发展经济、提高劳动生产力来增加财政收入；财政的支出应该根据节省的方针；实行科学管理制度和管理技术严格会计核算制度；改革平均主义的分配制度,实行奖优罚劣等。

Mao Zedong put forword many thoughts of finance and accouting in the long-term leading revo- lution and construstion practice:increasing the financial income by developing economy and raising the productivi- ty,expenditure of finance according to the thrift rules,being strict with the accounting systom,reforming the equal- itarianism distribution system and carrying out the system of rewards and renalties.