论价值与使用价值矛盾会计学

Accounting Contradiction between Value and Utility Value

扬弃"等式说",创立"资金运动论——价值与使用价值矛盾论"贷借原理,正确反映价值与使用价值的矛盾运动;创立成本计算对象"时空观"与成本要素"经济用途观",划清九个费用界限,正确计算产品单位成本(一个使用价值的成本),为正确处理价值与使用价值矛盾(即成本控制)创造良好的前提;创立"战略管理会计",从成本与收入两条线进行事前事中控制,是正确处理价值与使用价值矛盾的主要途径;创立"利润分块责任制",分配反作用于生产,又开辟了正确处理价值与使用价值矛盾的另一新途径。

This paper addresses on： （1） abandon Equation Theory, establish debit and credit rule based on fund movement--contradiction theory of value and utility value, correctly reflect the contradiction movement of value and utility value. （2） establish space-time view of cost objects and economic utility view of cost elements, distinguish nine expenses boundary, correctly calculate unit product cost, that is the cost of one piece of utility value, provide the premise to correctly deal with the contradiction between value and utility value. （3） establish accounting of strategic management, make the beforehand and afterwards control from the view of cost and revenue, correctly handle the contradiction between value and utility value. （4） establsih the resposibility of income block, distribution reacts on the production, the contradiction between value and utility value will be dealed with in another way.