| 关系到财务会计发展方向的几个理论问题 |
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| 引用本文： | 曹伟.关系到财务会计发展方向的几个理论问题[J].南京财经大学学报,2004(5):71-75. |
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| 作者姓名： | 曹伟 |
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| 作者单位： | 中国人民大学商学院 北京 |
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| 摘 要： | 本文对财务会计的目标、财务会计的基本假设、会计信息的质量标准、财务报表的计量属性、财务报表的计量模式这些关系到财务会计发展方向的重要理论问题，提出了独到的见解。
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| 关 键 词： | 财务会计 发展方向 理论问题 |
Some Important Theoretical Issues of Financial Accounting |
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| CAO Wei
School of Business,the Renmin University of China,Beijing ,China.Some Important Theoretical Issues of Financial Accounting[J].Journal of Nanjing University of Finance and Economics,2004(5):71-75. |
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| Authors: | CAO Wei
School of Business the Renmin University of China Beijing China |
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| Institution: | CAO Wei
School of Business,the Renmin University of China,Beijing 100872,China |
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| Abstract: | This paper puts forward several views about some important theoretical issues of financial accounting, such as objective of financial accounting, fundamental postulates of financial accounting, qualitative characteristics of accounting information, measurement attributes of financial statements, and measurement models of financial statements. |
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| Keywords: | financial accounting development direction theoretical issue |
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