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随着我国经济的不断向前发展,我国的经济环境也变得日益复杂。会计作为经济管理活动中不可缺少的一环,通过提供与经济活动主体相关的一切经济事项的相关信息,担负起保证我国市场经济正常运转的重要责任。我国会计理论体系尚存在宏观和微观上的多种观点。使用方法论、基本方法和具体方法三种方法,研究我国会计理论具有预测的超前性和应用现代化的特点,对指导和发展我国当前会计理论体系具有重要作用。
With the continuous development of our economy, the economic environment in our country has also become increasingly complicated. As an indispensable part of economic management activities, accounting provides important information to ensure the normal operation of China’s market economy by providing relevant information on all economic issues related to the main economic activities. China’s accounting theory system still exists in a variety of macro and micro point of view. Using the three methods of methodology, basic methods and concrete methods to study the characteristics of forecasting advancement and application modernization of accounting theory in our country, it plays an important role in directing and developing the current accounting theory system in our country.