马克思会计学说研究

On Marx's Theory of Accounting

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。

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.