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本文拟就中国会计和西方国家中较有代表性的美国会计在会计的任务和作用,会计假设和会计原则等方面进行一些比较,抛砖引玉,不妥之处请大家批评指正。 (一) 比较会计是会计学领域中一个新兴的、犹待建设的分支比较是一种研究方法,就是将两个或两个以上的事物进行对照,借以确定其相同、相似和相异之点,从而加深对客观事物的认识,掌握它们的本质特征。比较会计就是将不同国家的会计,或不同国家在某一发展阶段上的会计,就其理论、方法、程序和实务进行比较,以揭示其相同、相似和相异之处,并从理论
This article intends to make some comparisons between Chinese accounting and the representative American accounting in the western countries in terms of the tasks and functions of accounting, accounting assumptions and accounting principles, and so on. (A) Comparison of accounting is a new area of accounting, the construction of the branch is still a comparison of research methods, is to compare two or more things in order to determine the same, similar and different points , So as to deepen the understanding of objective things and grasp their essential characteristics. Compare accounting is the accounting of different countries, or different countries in a certain stage of development of accounting, its theory, methods, procedures and practices are compared to reveal the same, similarities and differences, and from the theory