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近一个时期,会计行为命题受到了我国会计理论界广泛重视和普遍青睐,这对充实和拓展会计理论,促进会计改革向纵深发展无疑具有重要的现实指导意义。但是,自始至终对会计行为若干理论性问题的研究可谓仁者见仁,智者见智,故而作此探究,以求教正。一、会计行为产生的理论源渊会计行为命题的提出是以一系列理论作为其理论基础,并在这些科学理论指导下得到
In recent period, the proposition of accounting behavior has been widely valued and generally favored by the accounting theory circles in our country. This undoubtedly has important practical significance in enriching and expanding the accounting theory and promoting the further development of the accounting reform. However, from beginning to end, the study of a number of theoretical problems in accounting behavior can be described as benevolent, wise, and wise. First, the theoretical origins of accounting behavior Proposition of accounting behavior proposition is based on a series of theories as its theoretical foundation, and under the guidance of these scientific theories