社会主义和谐会计刍论

Discussion on Socialist Harmonious Accounting

和谐会计是和谐社会的一个子系统,作为一种思想,是建设社会主义和谐社会先进文化的重要组成部分;作为管理科学与技术,又是建设社会主义先进生产力的重要内容。本文就和谐会计的定义、特征、思想及其制度化等做一些探讨。

Harmonious accounting is a subsystem of harmonious society. As an ideology, it＇s an important part of constructing the advanced culture of socialist harmonious society; as the management science and technology, it＇s aslo the important content of constructing socialist advanced productivity. This article discussed the harmonious accounting from the aspects of its definition, characteristics, thought and institutionalization.