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传统静态会计与动态会计的回顾 静态会计与动态会计的提法起源于德国,后在日本、英国、法国、美国等国流行。会计的静态论与动态论的提法最早由德国会计学家休马伦巴哈(EugenSchmalenbach)于1926年出版的《动态资产负债表论》(Dynamische Bilanz)中提出。休马伦巴哈因此被称为动态会计的创始人。根据德国会计学家奥伯布林克曼(F.Oberbrinkmann)和日本会计学家五十岗邦正博士的划分,欧洲会计可分为古典静态会计与动态会计和现代静态会计与
The traditional static accounting and dynamic accounting review Static accounting and dynamic accounting of the reference originated in Germany, Japan, the United Kingdom, France, the United States and other countries prevalent. The formulation of the static and dynamic accounting theory was first proposed by Dynamische Bilanz in 1926 by German accounting scholar Eugen Schmalenbach. Somalun Baha is therefore known as the founder of dynamic accounting. According to the division of German accounting scholar F.Oberbrinkmann and Japanese accounting scientist fifty Gangbang, European accounting can be divided into classical static accounting and dynamic accounting and modern static accounting