| الوصف: |
会计对象是资金运动,而资金运动的实质是各种生产要素在企业内按一定的工艺过程在“劳动”的作用下形成产成品,最终通过市场进行交易又回到运动的起点的过程。劳动是一个自然的、社会的和劳动者本身相结合的做功过程,因此产品的形成过程,就是一个能量转化的过程。产品本身是过去劳动和现在劳动所做功的能量的凝结,交换过程是过去能量的释放,同时又从主体之外吸收能量的过程。财务会计在此过程中的作用是以其特有的方法,运用货币计量手段,按“能量守恒和转化定律”的观念,对企业内能量的转化过程进行连续的确认、计量、记录和报告。 ; The object of accounting is the fund movement,the essence of fund movement is that various productive factors are converted into finished goods by some technical procedure under the function of labor,finally come back to the jumping off point of this movement by market transaction.Labor is a working procedure,which is natural,social and combined with labores,the procedure of forming products is a energy transfomation.products themselves are the coagulation of past labor and present labor,transformation procedure is the one which discharges past energy,meanwhile it absorbs energy from the outside of the main body.In this procedure,the function of financial accounting is to make successive acquiring,measuring,recording,and reporting on the energy transformation procedure inside the corporations by using special methods and monetary measurement according to Conservation of Energy view.This paper tries to explain the logic of financial accounting via the energy angle. |