论质量互变规律与会计实践

会计是一种经济管理活动。在会计实践中 ,把握质的规定性从而抓住经济活动的根本 ;把握量的规定性 ,从而注重经济活动量的变化 ;把握度的规定性 ,从而认清经济活动的界限 ;把握质变和量变的规律 ,从而注重经济活动的阶段性 ;认识质变和量变的复杂性 ,从而重视经济活动发展的过程。

Law of Qualitative Change and Quantitative Change: Applying to Accounting

Accounting is a kind of economic management.In the practice of accounting,we must grasp quality to seize the essence of economy,grasp quantity to pay attention to the change of e- conomy,and grasp degree to see clearly the limitof economy.We mustgrasp the law of qualita- tive change and quantitative change to lay stress on the stage of economy,and understand the complexity of qualitative change and quantitative change to attach importance to the process of economic development.