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会计理论所包含的内容十分丰富。因此,如何在一本著作中对尽可能多的重要会计理论加以讨论和研究并达到足够的深度委实是一项艰巨的挑战,对此,葛家澍、林志军著写的《现代西方会计理论》一书给出了很好的应答。全书洋洋洒洒,浑然一体,主要运用规范性研究方法为我们详细勾勒出了财务会计理论的轮廓与内涵,该书主要讨论以下几个部分的内容:(1)会计与财务会计理论的演变历史。该书用一定的篇幅,对会计与财务会计理论的演变历史予以扼要的阐述和重新审视,并对财务会计的本质属性给予了详尽的解释。(2)财务会计理论的研究万法。在会计理论嗍建过程中,研究方法是一项非常重要而基础的因素,是一种方法论层次上的思想指导。因此,该书将财务会计理论研究方法摆到了一个重要的位置。
Accounting theory contains very rich content. Therefore, how to discuss and study as many important accounting theories as possible in a single book and reach a sufficient depth of truth is a daunting challenge. For this reason, the book “Theories of Modern Western Accounting” written by Ge Jia-shu and Lin Zhijun Given a good response. The book eloquent, seamless, mainly the use of normative research methods for our outline of the outline of financial accounting theory and content, the book focuses on the following sections: (1) accounting and financial accounting theory evolution history. The book with a certain length, the evolution of accounting and financial accounting theory to briefly elaborate and re-examine the history of the nature of financial accounting was given a detailed explanation. (2) Research on the Theory of Financial Accounting Method. In the process of constructing accounting theory, the research method is a very important and basic factor, which is a methodological level of ideological guidance. Therefore, the book put the study of financial accounting theory has placed an important position.