| 会计原则新体系的架构思考 |
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| 引用本文： | 瞿启发.会计原则新体系的架构思考[J].财会通讯,2004(20). |
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| 作者姓名： | 瞿启发 |
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| 作者单位： | 中国科学技术大学商学院 安徽 |
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| 摘 要： | 现行的企业会计制度平行规定了企业会计核算应遵循13项一般原则,表面上看这些原则的并列规定 与平行细化比较全面、详尽,但仔细推敲,笔者认为原则之间的逻辑关系不明确,层次结构不清晰,缺乏系统性和 完整性。本文旨在将会计原则之间的层次关系理顺、逻辑关系理清。
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| 关 键 词： | 会计原则 层次分析 体系架构 思考 |
Thoughts for the New System Construction of Accounting Principles |
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| Qu Qifa.Thoughts for the New System Construction of Accounting Principles[J].Communication of Finance and Accounting,2004(20). |
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| Authors: | Qu Qifa |
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| Abstract: | The current enterprise accounting system has stipulated that enterprise business accounting should follow 13 general principles. On the surface, the regulations and details of these principles are comprehensive and detailed; but when weighing them carefully, the author has found that the logic relation between the principles is not clear, the hierarchy of it is not distinct, and it is not systematic or integrated. This article intends to harmonize the hierarchy of and clarify the logic relation between the accounting principles. |
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| Keywords: | Accounting principles Hierarchy analysis Architecture Thinking |
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