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一、引言灾害会计理论是人们从灾害会计实践中概括出来的有系统的结论,是在根据灾害会计假设所进行的科学推论或对灾害会计实践科学总结而建立的概念体系,其目的是用来解释、评价、指导、完善和开拓灾害会计实践。理论框架是由相互关联的基本理论概念所组成的逻辑一致的体系,构成这些必要因素的是理论框架的要素,具体包括:会计目的、本质、职能、对象、目标、假设、原则和方法
I. INTRODUCTION Disaster accounting theory is a systematic conclusion that people summarize from disaster accounting practice. It is a conceptual system established based on scientific inference made by disaster accounting hypothesis or scientific summary of disaster accounting practice. The purpose is to Explain, evaluate, guide, improve and develop disaster accounting practices. The theoretical framework is a logically consistent system composed of interrelated basic theoretical concepts. The elements that constitute these essential elements are the elements of the theoretical framework, including: accounting purpose, essence, functions, objects, objectives, assumptions, principles and methods