| 对会计理论内涵的新认识 |
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| 引用本文： | 彭文枫. 对会计理论内涵的新认识[J]. 福建省社会主义学院学报, 2004, 0(3): 72-73 |
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| 作者姓名： | 彭文枫 |
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| 作者单位： | 福建邮政局,福建,福州,350005 |
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| 摘 要： | 本文从会计理论产生的基础、会计理论的作用以及会计理论的层次性方面,对会计理论进行了简要的论述,并提出了笔者对会计理论的一点理解。
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| 关 键 词： | 会计理论 内涵 新认识 |
| 文章编号： | 1008-8563(2004)03-0072-02 |
| 修稿时间： | 2004-07-08 |
New Interpretation Of the Connotation Of Accounting Theory |
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| PENG Wen-feng. New Interpretation Of the Connotation Of Accounting Theory[J]. Journal of Fujian Institute of Socialism, 2004, 0(3): 72-73 |
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| Authors: | PENG Wen-feng |
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| Abstract: | The writer,by comparing with and inspecting the development of western accounting theory and referring to antecedents' research results,briefly discourses on the accounting theory from the aspects of its basis,role and echelon nature. Finally,based on the synthesis of the aforementioned contents,the writer makes her own interpretation of the accounting theory. |
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| Keywords: | accounting theory connotation new interpretation |
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