| 论创造性会计中的“黄宗羲定律” |
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| 引用本文： | 汪祥耀,韩文琴.论创造性会计中的“黄宗羲定律”[J].上海立信会计学院学报,2007,21(3):21-25. |
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| 作者姓名： | 汪祥耀 韩文琴 |
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| 作者单位： | 浙江财经学院会计学院,浙江杭州310038 |
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| 摘 要： | 现代会计一直追求着为各方决策者最大程度地提供有效信息的目标。然而创造性会计自会计诞生之日起一直影随其发展,并且不断演绎道魔相争的符合“黄宗羲定律”的历程,破坏了信息的可靠性。文章主要分析了“黄宗羲定律”的机制和发生原因,并提出了一些可能的解决途径。
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| 关 键 词： | 创造性会计 黄宗羲定律 |
| 文章编号： | 1009-6701（2007）03-0021-05 |
| 修稿时间： | 2007-02-28 |
The HuangZongxi Theory in Creative Accounting |
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| WANG Xiang-yao, HAN Weng-qin.The HuangZongxi Theory in Creative Accounting[J].Journal of Shanghai Lixin University of Commerce,2007,21(3):21-25. |
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| Authors: | WANG Xiang-yao HAN Weng-qin |
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| Abstract: | Modern accounting aims at providing valid financial information for stakeholders at its best. However, creative accounting which follows the development of accounting from its birth has conten- tiously performed Huangzongxi Theory, which undermines the reliability of accounting information. The article analyses the mechanism and causes of Huangzongxi Theory, and provides some possible solutions. |
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| Keywords: | creative accounting HuangZongxi Theory |
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