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建立具有中国特色的社会主义,会计承担着加强经济核算、讲求经济效益的艰巨任务。随着改革的不断深入,迫切需要理论作指导,加快改革的步伐。现就如何建立具有中国特色的会计理论体系,谈一些不成熟的看法。一提出问题的根据创立具有中国特色的会计理论体系提出的根据有三个方面。 1,从会计理论体系探索的不同结构设想谈起,这是会计实践的要求会计是一门古老而又年轻的应用科学,但会计理论发展成为独立的学科,是近代的事。会计学科的理论知识形成体系,更是当代的事。这就是说,会计理论在发展,构成了多层次的不断完整的体系,我们只能总结过去,立足现在,展望将来,对会计理论体
With the establishment of socialism with Chinese characteristics, accounting undertakes the arduous task of strengthening economic accounting and emphasizing economic benefits. With the continuous deepening of reform, there is an urgent need for theory as a guide to speed up the pace of reform. Now on how to establish a system of accounting theory with Chinese characteristics, talk about some immature views. One of the grounds for raising questions based on the theory of accounting theory with Chinese characteristics has three aspects. 1, from the accounting structure of the theory to explore the different structure to talk about, this is the accounting practice of Accounting is an ancient and young applied science, but the development of accounting theory into an independent discipline is a modern thing. Accounting theory of knowledge formation system, it is more contemporary. This means that the development of accounting theory constitutes a multi-level system of continuous improvement. We can only summarize the past, based on the present and future,