摘要
逻辑起点是会计理论研究的一个现实问题，对会计理论本身的认识差异必然会导致对其起点探讨的差异。本文阐述了作者对会计理论的五点认识，同时描述了会计环境、本质及目标的相互关系，旨在说明本质对目标的决定作用，在此基础上，指出以目标为起点的历史局限性，提出应以“会计本质和会计环境相结合共同作为会计理论研究起点”的观点。
The authors aim at describing their five ideas of accounting theory, the relations betweenaccounting environment, nature and goals, in addition to the nature determining the goals. On thebasis of the above description, the authors point out that historical limitations exist for goal-basedstarting point. A new idea that the combination of accounting nature and environment should beregarded as the starting point in the accounting theory research, is presented in the paper.
出处
《江西财经大学学报》
1999年第4期36-39,80,共5页
Journal of Jiangxi University of Finance and Economics
关键词
会计理论
逻辑起点
定位
会计环境
:Accounting Theory
Logical Starting Point
Positioning
Accounting Environment.
