| 现代财务理论研究发展的新特征 |
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| 引用本文： | 袁卫秋.现代财务理论研究发展的新特征[J].兰州商学院学报,2004,20(5):7-11. |
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| 作者姓名： | 袁卫秋 |
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| 作者单位： | 南京财经大学,江苏,南京,210003 |
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| 摘 要： | 现代财务理论研究的新特征主要表现为四个方面：跨学科交叉整合研究、趋向数量分析、关注跨国公司财务、重视委托代理问题。文章分别对这四个方面进行了概述。
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| 关 键 词： | 财务理论 新特征 学科发展 |
| 文章编号： | 1004-5465(2004)05-007-05 |
New Features of Development of Modern Accounting Theory |
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| YUAN Wei-qiu.New Features of Development of Modern Accounting Theory[J].Journal of Lanzhou Commercial College,2004,20(5):7-11. |
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| Authors: | YUAN Wei-qiu |
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| Abstract: | There are four new features of development of modern accounting theory:mixed study of cross-subjects,a trend of quantity analysis,caring about accounting of international corporations and paying attention to agency by agreements.This article gives us an overall introduction. |
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| Keywords: | accounting theory new features subject development |
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