会计准则的变迁是会计理论与会计实践的辨证统一

本文从我国会计准则的形成与变迁出发,分析了我国会计准则的现状及其存在的缺陷,并从哲学的角度分析了会计准则变迁的原因及导致会计准则变迁的根本动力,得出会计准则的变迁是会计理论与会计实践辨证统一的结论,最后,在此基础上提出我国会计准则变迁的目标。

Accounting Standard Changes are The Dialectical Unification of Accounting Theory and Accounting Practice

Beginning with the form and variance of Chinese accounting standard, the author analyze the actuality and limitations of the accounting standard, and construe the cause and the ultimate power of the accounting standard. In a conclusion, variance of accounting standard is the unification of the accounting theory and practice. At last, the author point out the aim of the variance.