| 哲学与会计理论发展研究 |
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| 引用本文： | 喻采平.哲学与会计理论发展研究[J].西安财经学院学报,2008,21(1):115-117. |
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| 作者姓名： | 喻采平 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北,武汉,430060 |
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| 摘 要： | 哲学对会计理论发展的影响是由浅入深,分阶段进行的。哲学对会计理论发展的影响分为三个阶段,即自发阶段、会计应用哲学阶段、会计哲学阶段。从对会计应用哲学阶段和会计哲学阶段的比较分析得出二者的主要区别在于:性质不同,对象不同,体系不同,内容不同。
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| 关 键 词： | 会计应用哲学 会计哲学 会计理论发展 |
| 文章编号： | 1672-2817(2008)01-0115-03 |
| 修稿时间： | 2007年9月27日 |
Research on Philosophy and Development of Accounting Theory |
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| YU Cai-ping.Research on Philosophy and Development of Accounting Theory[J].Journal of Xi‘an Institute of Finance & Economics,2008,21(1):115-117. |
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| Authors: | YU Cai-ping |
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| Abstract: | Philosophy has worked on accounting theory development through various stages.It was cut into three stages,that is spontaneous stage,accounting applying philosophy stage and accounting philosophy stage.At present,the accounting profession has been making confusion about the concept of accounting applying philosophy and accounting philosophy.So it is important to distinguish the property,object,system and content between accounting applying philosophy and accounting philosophy. |
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| Keywords: | accounting applying philosophy accounting philosophy development of accounting theory |
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