| 开展我国会计理论研究的几点意见--兼论会计学的科学属性 |
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| 引用本文： | 彭燕滨.开展我国会计理论研究的几点意见--兼论会计学的科学属性[J].边疆经济与文化,2004(9):56-57. |
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| 作者姓名： | 彭燕滨 |
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| 作者单位： | 黑龙江电通自动化有限公司,黑龙江,哈尔滨,150001 |
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| 摘 要： | 会计作为一门自成体系的独立学科,随着社会经济的发展,它的作用越来越重要.发展会计科学,首先要大力开展会计理论研究,没有理论指导,会计科学的发展和提高是非常困难的.
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| 关 键 词： | 会计理论 研究 科学性 |
| 文章编号： | 1672-5409(2004)09-0056-02 |
| 修稿时间： | 2004年6月17日 |
Some Suggestions on Developing Accounting Theoretical Research in China--Also on Scientific Attribute of Accounting |
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| PENG Yan-bin.Some Suggestions on Developing Accounting Theoretical Research in China--Also on Scientific Attribute of Accounting[J].The Border Economy and Culture,2004(9):56-57. |
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| Authors: | PENG Yan-bin |
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| Abstract: | As the social economy develops, the function of accounting becomes more and more important as an independent science. In order to develop accounting science the first important thing is to develop accounting theoretical research. Without theoretical guide, it is very difficult to develop and improve accounting science. |
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| Keywords: | accounting theory research scientific theory |
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