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正如人类的知识水平对历史进程具有一定影响一样。会计发展的进程不能不受到会计知识的积累与增长的影响。会计杂志作为人们交流科研成果、传播科学知识的媒介,从其内容的变化,我们可以对会计理论和实务的变革有一个大致的了解。《会计评论》在1926年创刊至今的60余年里,一直是西方会计理论研究最重要的论坛。分析其内容变化,我们基本上可以把握西方会计理论发展的大致轮廓,理解西方会计实务变革的某些原因。纵观《会计评论》60余年
Just as the level of human knowledge has some influence on the course of history. The process of accounting development can not but be affected by the accumulation and growth of accounting knowledge. Accounting magazines, as a medium for people to exchange scientific research achievements and disseminate scientific knowledge, can make a general understanding of the changes in accounting theory and practice from the change of their contents. In the more than 60 years since its publication in 1926, Accounting Review has been the most important forum for the study of accounting theory in the West. Analysis of its content changes, we can basically grasp the general outline of the development of accounting theory in the West to understand some of the reasons for the changes in accounting practices in the West. Throughout “accounting review” more than 60 years