| 关于会计计量理论结构之认识 |
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| 引用本文： | 张立,韩道琴.关于会计计量理论结构之认识[J].税务与经济,2006(4):49-52. |
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| 作者姓名： | 张立 韩道琴 |
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| 作者单位： | 长春税务学院会计系 吉林长春130117 |
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| 摘 要： | 社会环境是构建会计计量理论结构的逻辑起点。会计计量理论包括会计计量基础理论和会计计量应用理论。探索会计理论结构,能够促进我国会计理论的发展,为会计工作者理解和掌握会计准则、会计制度提供帮助,从而使会计理论更好地为我国经济服务。
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| 关 键 词： | 会计计量理论 会计计量基础理论 会计计量应用理论 |
| 文章编号： | 1004-9339（2006）04-0049-04 |
| 收稿时间： | 2006-05-09 |
| 修稿时间： | 2006年5月9日 |
On the Structure of the Theory of Accounting Measurement |
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| ZHANG Li , HAN Dao- qin.On the Structure of the Theory of Accounting Measurement[J].Taxation and Economy,2006(4):49-52. |
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| Authors: | ZHANG Li HAN Dao- qin |
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| Institution: | Department of Accounting, Changchun Taxation College, Changchun 130117 ,China |
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| Abstract: | Social environment is the logical start point of constructing the theory of accounting measurement.Theory of accounting measurement includes basic theory and applied theory of accounting measurement.Probing into the structure of accounting theories can enhance the development of China's accounting theories and contribute to the understanding and comprehension of the accounting principles and accounting system so as to make China's accounting theories serve the economy better. |
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| Keywords: | theory of accounting measurement basic theory of accounting measurement applied theory of accounting measurement |
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