摘要
当代会计理论发生了危机 ,它已经不能有效地解释和预测会计实务 ,贫困的会计理论客观上需要急风暴雨般的范式革命。主要包括 :会计确认采用现金流动制与权责发生制相结合的双重基础 ,会计计量以公允价值为主导 ,多种计量属性并存择优 ,会计记录采用以三式簿记为主体的多式簿记 ,会计呈报内容趋向多元化 ,并实施实时呈报系统。
There appears the crisis in the modern accounting theory as it is unable to interpret and forsee the accounting practice effectively.Objectively the inefficient accounting theory requires the downright model revolution which includes following items:accountants confirm that cash flow system and power and responsibility system are applied as the double foundation;fair and equitable value is considered as the dominant in accounting measurement;a variety of measurement property co-exist and better ones are mostly used;tri-book-keeping is applied as the dominant multiple book-keeping in accounting record;contents submitted by accountants tend to be pluralized,and live submitting system is implemented.
出处
《河北经贸大学学报》
2000年第6期65-69,共5页
Journal of Hebei University of Economics and Business
关键词
会计理论
范式革命
现金流动制
公允价值
model revolution
cash flow system
fair and equitable value
tri-book-keeping
live submitting
