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读罢《会计研究》1993年第5期刊登的青年学者杨雄胜同志写给杨纪琬教授的信,颇受启发。在此,谈谈自己对我国会计理论研究的立足点及其相关问题的看法,并就此求教于会计理论界同仁。 我国会计理论研究的立足点应是什么?我认为,从大处讲,应是改革开放条件下社会主义市场经济的伟大实践;从小处讲,应是当前和今后会计改革与建设的实际。而这“大
The letter written by Professor Yang Xiong-sheng, a young scholar published in the fifth issue of Accounting Studies in 1993, was very much inspired. At this point, I will talk about my own views on the foothold of the study of accounting theory in China and its related issues, and seek advice from colleagues in the field of accounting theory. What should be the foothold of the study of accounting theory in China? From my perspective, I think it should be a great practice of the socialist market economy under the conditions of reform and opening up. From an early age, it should be the reality of current and future accounting reform and construction. And this "big