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本文在回顾我国关于会计理论体系逻辑起点研究成果的基础上,分析了以会计假设、会计本质、会计环境、会计目标作为逻辑起点的缺陷及新的研究趋向--双起点论的不足,认为应将会计对象作为会计理论体系的逻辑起点。对于同样以会计对象作为逻辑起点的观点,由于各学者对会计对象内涵定义的不同,其构建的理论体系是存在偏差的。笔者认为以价值增值运动为会计对象是合理的选择,并以此作为逻辑起点构建了会计理论体系的粗略框架。
On the basis of reviewing the research results on the starting point of logic of accounting theories in our country, this paper analyzes the shortcomings of the starting point of accounting hypothesis, the nature of accounting, accounting environment and accounting goals as logical starting point Accounting objects as the logical starting point of accounting theory system. For the same point of view as an accounting object as a logical starting point, due to the different definitions of the intension of accounting objects, scholars have deviated their theoretical system. The author thinks it is a reasonable choice to take the value-added movement as the accounting object, and as a logical starting point, it constructs the rough framework of the accounting theory system.