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会计理论是人类在长期的会计实践基础上、经过思维运动所产生的关于会计的理性认识。会计理论的研究方法就是在会计实践的基础上如何达到从感性认识到理性从供的方法。新经济时代,应当有符合其特征的会计理论与方法。
Accounting theory is a kind of rational cognition about accountancy that human beings have produced through thinking movement on the basis of long-term accounting practice. The research method of accounting theory is how to reach from the perceptual knowledge to the rational from the method based on the accounting practice. In the new economic era, there should be accounting theories and methods that are in accordance with its characteristics.