| 新中国会计理论发展要略 |
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| 引用本文： | 葛家澍.新中国会计理论发展要略[J].上海市经济管理干部学院学报,2007,5(5):46-51. |
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| 作者姓名： | 葛家澍 |
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| 作者单位： | 厦门大学,福建,361005 |
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| 摘 要： | 建国以来我国会计基本理论的研究先后经历了关于会计属性的讨论、以会计对象为核心的会计理论体系的形成、关于会计本质的论争和会计准则的制定等过程。整个过程体现了创新和改革的特点。
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| 关 键 词： | 会计理论 属性 对象 准则 |
| 文章编号： | 1672-3988（2007）05-0046-06 |
| 修稿时间： | 2007-07-10 |
The development of accountant theory in new China |
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| Ge Jiashu.The development of accountant theory in new China[J].Journal of Shanghai Economic Management College,2007,5(5):46-51. |
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| Authors: | Ge Jiashu |
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| Institution: | Xiamen University, Fujian, 361005 |
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| Abstract: | Since the new China was established,the basic theory research of Chinese accountant has involved several courses as follows:the discuss about the accountant attribute;forming the accountant theory system with the accountant object as its core;the argument on the accountant essense,and formulating the accountant norms.The characteristics of innovation and reformation were reflected in the overall process of the accountant development. |
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| Keywords: | accountant theory attribute object norm |
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