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目前,国际会计已成为国内外会计界瞩目的研究课题,引起了人们极大的兴趣和关注。但它作为一块正在开垦中的处女地,仍有不少问题尚未明确,仅就其含义而言,无论国内还是国外也未有统一的认识,因此,我认为有商榷的必要,也就不揣浅薄,拟试谈一孔之见,以求教于同仁。研究国际会计的含义及有关问题时,应抱历史唯物主义的科学态度,尊重特定的历史条件和经济环境,以便作出尽可能客观的认定;同时,又应以辨证的观点着眼于将来,以适应事物发展后的自然延续。这样,使国际会计的含义及有关问题能与它本身的产生、发展表现出一种历史的延沿联系。
At present, international accounting has become a research subject that attracts attention of the accounting field at home and abroad, arousing great interest and concern. However, as a virgin land being reclaimed, many problems remain unclear. In terms of its meaning, there is no unified understanding both at home and abroad. Therefore, I think there is no need to discuss it in a nutshell. Trying to talk about a hole in order to teach in my colleagues. When studying the meaning of international accounting and related issues, we should hold the historical materialism scientific attitude and respect specific historical conditions and economic environment in order to make the objective determination possible. At the same time, we should look at the dialectical point of view in the future to adapt to The natural continuation of things after the development. In this way, the meaning of international accounting and related issues can show its historic emergence and development.