基于会计思想和方法的《中国佃农生活举例》

An Example of Chinese Sharecroppers'Life Based on Accounting Thoughts and Methods

《中国佃农生活举例》是毛泽东现存最早的一篇农村调查报告,也是研究毛泽东调查活动的"源头"文献,其能"原貌"地反映出毛泽东当时的知识储备、社会调查方法和认识世界的基本观点,其历史地位不言而喻。该文献的结构跟利润表的构成要素高度吻合,内含的会计思想和方法以及行文"笔法"都在证实毛泽东的记账"童子功"就是他最初了解社会并改造社会的"抓手"——这也是毛泽东调查活动研究的一个空白领域,亟待挖掘,以期总结并丰富毛泽东的会计思想。

An Example of Chinese Sharecroppers’Life is the earliest existing rural investigation report written by Mao Zedong.It is also the"source"literature for studying Mao Zedong's investigation activities.It can clearly reflect Mao Zedong's knowledge reserve,methods of social investigation and basic views of the world at that time.So its historical status is self-evident.The structure of the document is highly consistent with elements of the income statement.The accounting thoughts and methods contained in the document,as well as the“style of writing”,are all confirming that Mao Zedong's Mao Zedong's accounting technic and skills(Tong-Zi-Gong)are the important methods for his initial understanding and transformation on the society.With very rare research being done on Mao Zedong's investigation activities,it is quite necessary that Mao Zedong's accounting thoughts be summarized and enriched.