| 略议理论会计学 |
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| 引用本文： | 邵健.略议理论会计学[J].湖南财经高等专科学校学报,2010,26(4):86-89. |
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| 作者姓名： | 邵健 |
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| 作者单位： | 湖南财政与会计研究基地,湖南,长沙,410205 |
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| 摘 要： | 《理论会计学本源——簿记科技与周易》（《本源》）一书,已完全彻底解开了积淀数百年至今的借贷复式会计的本质真蕴之谜。顾名思义,这是在吸取先行者们长期积累的经验教训的基础上,独辟蹊径,走引进跨时空支持型重大多学科相似性联想而获得突破的。所谓本质真蕴,实际就是借贷会计机制性基础理论由表及里、巨细不遗的天然的本来面目,并是建立纯正的＂理论会计学＂的完备依据。现在将以纯专业形式,逐一探讨一些相关的重大基础理论问题。一门建立在哲学社会科学与自然科学技术紧密结合、同步运行不悖的学科,是能长期经受历史考验的科学。
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| 关 键 词： | 会计源流 簿记的天然逻辑 统一的基础 |
On Theoretical Accounting |
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| SHAO Jian.On Theoretical Accounting[J].Journal of Hunan Financial and Economic College,2010,26(4):86-89. |
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| Authors: | SHAO Jian |
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| Institution: | SHAO Jian(Hunan Research Facility of Finance and Accounting,Changsha Hunan 410205) |
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| Abstract: | The Origin of Theoretical Accounting-Bookkeeping Science and Technology and Book of Changes has discussed the essence of double-entry accounting from the surface to the centre.Its author learns from the forerunners and explores the important theoretical problems.A subject closely combining philosophy and general social sciences and natural sciences and technology is a science withstanding the historical test. |
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| Keywords: | the origin of accounting the logic of bookkeeping the basis of unity |
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