| 契约理论下会计本质的探讨 |
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| 引用本文： | 张林云.契约理论下会计本质的探讨[J].南京财经大学学报,2007(4):53-55. |
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| 作者姓名： | 张林云 |
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| 作者单位： | 陕西科技大学管理学院 陕西西安710021 |
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| 摘 要： | 会计的本质问题,向来就是会计学界最为关注又极富争论性的热点课题,会计理论界对于会计本质的认识也存在着不同的观点。本文采用经济学契约理论、管理学等研究方法,对这一基本理论问题做出探讨。
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| 关 键 词： | 会计 本质 契约 |
| 文章编号： | 1672-6049（2007）04-0053-03 |
| 收稿时间： | 2007-04-22 |
The Study of Accounting's Nature Based on Contact Theory |
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| ZHANG Linyun.The Study of Accounting''s Nature Based on Contact Theory[J].Journal of Nanjing University of Finance and Economics,2007(4):53-55. |
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| Authors: | ZHANG Linyun |
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| Abstract: | The nature of the accounting issues,has been most concerned with.It is also highly controversial accounting academics hot topic.Accounting for the accounting profession in understanding the nature,there are different points on this Issues.In this paper,I use economics's contract theory,management and other methods,to explore the basic theory. |
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| Keywords: | Accounting Nature contract |
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