论文部分内容阅读
在进行会计改革的过程中,我们首先必须加强会计理论的建设,因而需要了解西方会计理论的发展现状。本文试图对西方会计理论的基本内容,作一个概括的分析介绍。一、会计理论的一些基本概念西方会计理论处于迅速发展时期,有关会计理论的一些基本概念尚缺乏一致的意见。为了清晰地介绍西方会计理论,首先需要将一些常见的名词含义加以阐明。其中主要包括以下12个概念: (1)理论。理论(theory)一词通常指会计所依据的基础观念。它是由会计目标、会计假设、会计概念和会计原则所构成的。根据美国著名会计理论家亨德里克森(E、S、Hendrikson)所作的阐述:“会计理论是为了形成一套广泛的会计原则所作的逻辑推理。”但广义的会计理论包括了会计原则本身。由于会计理论的形成和发挥的作用,均不同于自然科学,它不是直接来自于实验和观察,并且它的形
In the process of accounting reform, we must first strengthen the construction of accounting theory, and therefore need to understand the status quo of the development of accounting theory in the West. This article attempts to give a general introduction to the basic content of western accounting theory. First, some basic concepts of accounting theory Western accounting theory is in a period of rapid development, some of the basic concepts of accounting theory is still a lack of consensus. In order to introduce the western accounting theory clearly, we first need to clarify some common meanings of nouns. Which mainly includes the following 12 concepts: (1) theory. The term theory generally refers to the foundations on which accounting is based. It consists of accounting objectives, accounting assumptions, accounting concepts and accounting principles. According to an account by well-known American accounting scholar E, S, Hendrikson: “Accounting theory is a logical reasoning for the formation of a broad set of accounting principles.” "But generalized accounting theory includes accounting principles itself. Because the formation and function of accounting theory are different from the natural sciences, it is not directly from the experiment and observation, and its shape