| 构建我国会计理论体系的新思路 |
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| 引用本文： | 卿太祥,余洋.构建我国会计理论体系的新思路[J].财会通讯,2006(6). |
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| 作者姓名： | 卿太祥 余洋 |
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| 作者单位： | 西南财经大学信息工程学院，西南财经大学研究生部 四川成都610074 |
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| 摘 要： | 关于会计理论体系构建问题会计界进行过广泛的讨论,研究者从不同的角度出发,建立了不同的体系结构。这些有益的尝试为我国会计理论建设起到了很好的推动作用。笔者认为,这些理论均是在特定时空条件下对会计理论体系的静态分析,未能清晰的展现会计理论体系作为一个动态系统的运行机理。本文基于会计理论自身的运动规律,从动态和静态环境出发提出构建动静双态的会计理论体系。
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| 关 键 词： | 会计环境 会计理论体系会 计准则体系 |
The new thoughts of constructing our country's accounting theoretical system |
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| Qing Taixiang Yu Yang.The new thoughts of constructing our country''''s accounting theoretical system[J].Communication of Finance and Accounting,2006(6). |
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| Authors: | Qing Taixiang Yu Yang |
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| Abstract: | researchers in our country have widely discussed the construction of accounting theoretical system and have set up different theoretical system structure from different angles. These beneficial attempts have played an important role in the construction of accounting theoretical system. But in the author's opinion, these theories are static analysis of theoretical system under particular condition. They cannot reveal the dynamic operation mechanism of theoretical system clearly.Therefore, based on its own movement law of accounting theoretical system, this essay constructs an integral accounting theoretical system from both dynamic and static conditions. |
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| Keywords: | Accounting environment Accounting theoretical system Accounting standards system |
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