| 会计中国特色的重新认识 |
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| 引用本文： | 王棣华. 会计中国特色的重新认识[J]. 吉林省经济管理干部学院学报, 2001, 15(1): 35-39 |
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| 作者姓名： | 王棣华 |
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| 作者单位： | 中国煤炭经济学院,会计系,山东,烟台,264005 |
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| 摘 要： | 会计是否有中国特色？对于这一重大会计理论问题，应该从会计中国特色的基本含义，会计与中国特色的伦理道德，会计与中国特色文化，会计非正式制度安排的中国特色，中国特色会计现代化的哲学思考，全面地分析会计中国特色这一理论问题，并作出充分肯定的回答。［
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| 关 键 词： | 会计 中国特色 |
| 文章编号： | 1009-0657(2001)01-0035-05 |
| 修稿时间： | 2000-09-12 |
The Fresh Understanding about Accounting's Chinese Characteristics |
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| Wang Di - hua. The Fresh Understanding about Accounting's Chinese Characteristics[J]. Journal of Jilin Province Economic Management Cadre College, 2001, 15(1): 35-39 |
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| Authors: | Wang Di - hua |
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| Abstract: | Is there any Chinese characteristics on accounting? For this significant theory question about accouting, the writer analyzed it, in a relatively comprehensive way from the basic meaning of accounting's Chinese characteristic, the ethics of accounting and Chinese characteristics, accounting with Chinese characteristic culture, the Chinese characteristics of acounting's unofficial system arrangement, the philosophical thinking about accounting modernization which has Chinese characteristics, etc. And the writer gave a fully definite answer. |
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| Keywords: | accouting Chinese characteristic |
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