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《企业财务通则》、《企业会计准则》颁发后,出现丁新旧财会概念并存的状况。如果缺乏一套科学、清晰、统一的财会概念体系,我国会计理论就很难构筑起跻身于世界会计理论之林的摩天大厦。我们不能忽视概念不清,给我国会计理论发展及实际工作造成的阻滞。本文拟就会计理论中运用较为广泛的“资本”概念,谈谈个人的看法。
After the promulgation of “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises”, the concept of co-existence of old and new financial accounts has emerged. Without a set of scientific, clear and unified conceptual system of accounting, it is very difficult for our accounting theory to construct a skyscraper that ranks among the world’s accounting theories. We can not ignore the unclear concepts and the blockages caused by the development of accounting theory and the actual work in our country. This article intends to use the broader concept of “capital” in accounting theory to talk about personal opinions.