20世纪美国会计学说的主流概说

20世纪美国会计思想对国际会计产生了重要影响,研究其发展历程,对于深层次地认识会计制度的变迁及其动因,把握21世纪会计走向具有重要的借鉴作用.本文利用有关文献,对20世纪美国会计学说主流进行了分析,从中体会到会计环境的巨大变化和经济学的不断发展是会计发展的最直接原因,21世纪会计的研究必须反映时代的要求和特征.

A Summary of Major Schools of Accounting Theories in U.S. in the 20th

In the 20th, the idea of American accounting theories has created important influence. To study their developing process and learn the changes and causes of accounting system are very important for holding the tendency of accounting in the 21th. This article uses related literature to analyze major schools of accounting theories in U.S. in the 20th, and points out the most direct reason of accounting development are the great change of accounting environment and development of economics. The study of accounting in new age must reflect the demand and character of the age.