| 关于会计认识路线的哲学思考 |
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| 引用本文： | 叶陈毅,张冬梅. 关于会计认识路线的哲学思考[J]. 天津商学院学报, 2006, 26(1): 30-33 |
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| 作者姓名： | 叶陈毅 张冬梅 |
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| 作者单位： | 石家庄经济学院会计学院，石家庄经济学院会计学院 石家庄 050031，石家庄 050031 |
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| 摘 要： | 我国目前正大力推行会计理论方法与会计实务等方面的变革,在瞬息万变的网络时代,理解和把握正确、科学的会计思想路线十分重要。本文通过会计认识哲学观的阐述,分析并指出会计实践与会计理论研究之间的互动关系,以期对开展会计研究和会计实践工作发挥指导作用。
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| 关 键 词： | 会计 认识路线 会计实践 理论 哲学观 |
| 文章编号： | 1001-0262(2006)01-0030-04 |
| 收稿时间： | 2005-11-12 |
| 修稿时间： | 2005-11-12 |
Philosophical Thought About Accounting Realization Route |
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| YE Chen-yi,ZHANG Dong-mei. Philosophical Thought About Accounting Realization Route[J]. Journal of Tianjin University of Commerce, 2006, 26(1): 30-33 |
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| Authors: | YE Chen-yi ZHANG Dong-mei |
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| Affiliation: | Accounting School, Shijiazhuang University of Economics, Shijiazhuang 050031, China |
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| Abstract: | Our country is vigorously carrying out the transformation in such aspects as the accounting theory method and accounting practice, etc. At present, in fast changing network time, it is very important to understand and grasp the correct and scicntifc accounting thinking. This text analyzes and points out the interaction relations of accounting practice and accounting theoretical research through elaboration about philosophical view of accounting realization, in order to give play to the guidance function in launching accounting research and accounting practice work. |
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| Keywords: | accounting realization route the accountant practice philosophical view |
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