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会计理论是会计实践的产物,并随会计实践的发展而发展,而会计实践的发展是生产力和经济管理需要发展的结果。因此,会计理论和会计实践的状况和发展同社会经济环境存在着密切的联系,什么样的生产力水平和经济管理水平就会产生什么样的会计理论。会计理论和会计实践的发展史有力地证明了这一点。人们通常把复式簿记理论看作是会计理论的开始,而复式簿记理论正是中世纪意大利城市贸易兴起的产物。股份公司的出现更是极大地推动了会计理论的发展。现代会计中许多基本概念,如持续经营假设、划分资本性支出和收益性支出原则等,都源于股份公
Accounting theory is the product of accounting practice and develops with the development of accounting practice. The development of accounting practice is the result of the development of productivity and economic management. Therefore, the status and development of accounting theory and accounting practice are closely linked with the social and economic environment, and what kind of accounting theory will be produced depends on the level of productivity and level of economic management. The history of the development of accounting theory and accounting practice strongly proved this point. People often think of double entry bookkeeping theory as the beginning of accounting theory, and double entry bookkeeping theory is exactly the product of the rise of Italian city trade in the Middle Ages. The emergence of joint-stock companies has greatly promoted the development of accounting theory. Many basic concepts in modern accounting, such as the assumption of going concern, the principle of dividing capital expenditures and profit-making expenditures,