| 关于会计学的哲学思考 |
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| 引用本文： | 张美玲. 关于会计学的哲学思考[J]. 财会通讯, 2006, 0(5) |
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| 作者姓名： | 张美玲 |
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| 作者单位： | 中国政法大学商学院 北京102249 |
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| 摘 要： | 会计理论和实践中普遍渗透着辨证唯物主义哲学思想。本文运用马克思主义哲学的基本原理,具体分析了物质性原则、运动观与时空观、事物普遍联系的观点、矛盾分析方法和质量互变规律等在会计的假设与原则、会计方法等方面的体现和运用。将会计的一些重要问题上升到哲学的高度,以其深化对会计规律的认识。
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| 关 键 词： | 会计 哲学 会计准则 |
The Philosophic Thinking of Accounting |
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| Zhang Meiling. The Philosophic Thinking of Accounting[J]. Communication of Finance and Accounting, 2006, 0(5) |
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| Authors: | Zhang Meiling |
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| Abstract: | The dialectical materialism philosophic thought is generally implied in theory and practice of accounting.This paper analyses the basic principles of Marxist philosophy in the hypothesis,principle and method of accountancy, which include corporality rule, movement conception and space-time conception, viewpoint of universal affiliations among things, law of contradiction and law of introversions between quality and quantity.This paper also enhances some important issues of accountancy to philosophic altitude to deepen the understanding of accountancy rule. |
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| Keywords: | Accounting Philosophy Accounting rule |
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