| 论会计理论丛林与丛林困境 |
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| 引用本文： | 伍贻安,张昉. 论会计理论丛林与丛林困境[J]. 价值工程, 2010, 29(29): 16-18 |
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| 作者姓名： | 伍贻安 张昉 |
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| 作者单位： | 1. 南京大地建设集团有限公司,南京,210013
2. 东南大学经济管理学院,南京,211189 |
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| 摘 要： | 理论的意义在于解释、预测和指导实践,现代会计理论百年来枝繁叶茂却又迷乱重重,正本清源迫在眉睫。文章总结和梳理了会计理论丛林以及与之并存的会计理论乱象,辨析了乱象的成因,指出摒弃人为纷争回归基本理论才能走出丛林困境。
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| 关 键 词： | 会计理论 理论丛林 丛林困境 |
Discussion on the Accounting Theory Jungle and Jungle Dilemma |
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| Wu Yi'an,Zhang Fang. Discussion on the Accounting Theory Jungle and Jungle Dilemma[J]. Value Engineering, 2010, 29(29): 16-18 |
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| Authors: | Wu Yi'an Zhang Fang |
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| Affiliation: | Wu Yi＇an; Zhang Fang (① Nanjing Dadi Construction Group Co.,Ltd.,Nanjing 210013,China; ② School of Economics and Management,Southeast University,Nanjing 211189,China) |
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| Abstract: | The significance of the theory is to explain,predict and guide practice. Modern accounting theory has a flourish development but there are numerous confusion,so the radical reform is imminent. This article summarizes and reviews the jungle of accounting theory and the chaos of accounting theory with coexistence,analyzes the causes of the chaos,and points that only abandoning human conflict to return to the the basic theory can go out of the jungle dilemma. |
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| Keywords: | accounting theory theoretical jungle jungle dilemma |
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