| 关于我国会计理论特色的几个问题 |
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| 引用本文： | 丁小泉. 关于我国会计理论特色的几个问题[J]. 中共山西省委党校学报, 2002, 25(6): 45-46 |
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| 作者姓名： | 丁小泉 |
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| 作者单位： | 同煤集团公司党校,山西,大同,037003 |
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| 摘 要： | 我国会计理论的特色是以我国政治、经济、文化为背景 ,体现我国特点的反映会计规律的理论。所有制形式、产权主体、会计信息用户、会计监督等 ,都是我国特色会计理论的重要体现。
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| 关 键 词： | 会计理论 产权主体 会计信息用户 会计监督 |
| 文章编号： | 1009-1203(2002)06-0045-02 |
| 修稿时间： | 2002-08-15 |
About Characteristics of China''''s Accounting Theory |
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| DING Xiao-quan. About Characteristics of China''''s Accounting Theory[J]. Academic Journal of Shanxi Provincial Committee Party School of C.P.C, 2002, 25(6): 45-46 |
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| Authors: | DING Xiao-quan |
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| Abstract: | China's accounting theory is against a background of the country's politics,economy and culture.It is the theory embodying such Chinese Characteristics as ownership forms,main body of property rights,consumers of accounting information and accounting supervision and reflecting accounting laws. |
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| Keywords: | accounting theory main body of property rights consumers of accounting information accounting supervision |
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